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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: Chattels and other assets: Foreign currency: contents

CHATTELS AND OTHER ASSETS

Foreign currency

  1. CG78300
    Foreign currency: introduction
  2. CG78305
    Foreign currency
  3. CG78310
    Foreign currency: assets acquired or sold for currency
  4. CG78315
    Foreign currency: personal expenditure of individuals
  5. CG78316
    Foreign currency: identification of disposals with acquisitions
  6. CG78320
    Foreign currency: foreign currency bank accounts - introduction
  7. CG78321
    Foreign currency: foreign currency bank accounts – periods from 6 April 2012
  8. CG78322
    Foreign currency: foreign currency bank accounts – periods up to 5 April 2012
  9. CG78323
    Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits – periods up to 5 April 2012
  10. CG78324
    Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits: position before 6 April 2010
  11. CG78325
    Foreign currency: foreign currency bank accounts: treatment of withdrawals and debits for individuals – SP10/84 for periods up to 5 April 2012
  12. CG78327
    Foreign currency: foreign currency bank accounts: aggregation of debits and credits – for periods up to 5 April 2012
  13. CG78328
    Foreign currency: foreign currency bank accounts: aggregation of debits and credits: example for periods up to 5 April 2012
  14. CG78334
    Foreign currency: debts in currency owing to non-domiciled persons – for periods up to 5 April 2012
  15. CG78335
    Foreign currency: foreign currency loans
  16. CG78336
    Foreign currency: example
  17. CG78400
    Foreign currency: exchange control
  18. CG78401
    Foreign currency: delayed remittances
  19. CG78402
    Foreign currency: time limit
  20. CG78403
    Foreign currency: assessment of deferred gains
  21. CG78405
    Foreign currency: amount assessable
  22. CG78406
    Foreign currency: treatment of currency
  23. CG78407
    Foreign currency: claims
  24. CG78408
    Foreign currency: example
  25. CG78409
    Foreign Currency – practical considerations with returns