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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Capital Gains Manual: recent changes

Below are details of the amendments that were published on 27 September 2013 (see the update index for all updates)

Page Details of update
   
   
  INTRODUCTION AND COMPUTATION (CG10200+)
CG10700 Guidance updated to reflect introduction of the Statutory residence Test
CG10730 Guidance updated to reflect introduction of the Statutory residence Test
CG10732 Guidance updated to reflect introduction of the Statutory residence Test
CG10900+ General updates to this section including the introduction of the Statutory Residence Test
CG12410 Guidance updated to reflect introduction of the Statutory residence Test
CG12411 Guidance updated to reflect introduction of the Statutory residence Test
CG12600 Guidance updated to reflect introduction of the Statutory residence Test
CG12605 Guidance updated to reflect introduction of the Statutory residence Test
CG12706 Text of CG78600 updated and moved to this new guidance page
CG13400 Guidance updated to reflect introduction of the Statutory residence Test
CG13410 Guidance updated to reflect introduction of the Statutory residence Test
CG13420 Guidance updated to reflect introduction of the Statutory residence Test
CG13500 Guidance updated to reflect introduction of the Statutory residence Test
CG13550 Guidance updated to reflect introduction of the Statutory residence Test
CG14850+ Text updated to consolidate existing material and obsolete material deleted.
CG15090 Guidance updated to reflect introduction of the Statutory residence Test
CG15150+ Text updated to consolidate existing material and obsolete material deleted
CG15820 Guidance updated to reflect introduction of the Statutory residence Test
CG18113 Guidance updated to reflect introduction of the Statutory residence Test
CG18130 Guidance updated to reflect introduction of the Statutory residence Test
CG24100 Guidance updated to reflect introduction of the Statutory residence Test
CG24101 Guidance page deleted as text updated to reflect introduction of the Statutory residence Test and then merged into CG24100 
   
  INDIVIDUALS (CG20200+)
CG25000+ General updates to this section to reflect the introduction of the Statutory Residence Test
CG25100+ General updates to this section including the introduction of the Statutory Residence Test and deletion of obsolete guidance
CG25200 General updates including the introduction of the Statutory Residence Test
CG25310 Guidance updated to reflect introduction of the Statutory residence Test
CG25311 Guidance updated to reflect introduction of the Statutory residence Test
CG25312 Guidance updated to reflect introduction of the Statutory residence Test
CG25313 Guidance updated to reflect introduction of the Statutory residence Test
CG25500+ General updates to this section, including adding a new guidance page, to reflect the introduction of the Statutory Residence Test
CG25700+ General updates to this section, including adding new guidance pages and merging pages, to reflect the introduction of the Statutory Residence Test
CG26100+ General updates to this section, including adding new guidance pages and merging pages, to reflect the introduction of the Statutory Residence Test
Cg26500+ New guidance section added for Statutory Residence Test
   
  DEATH AND PERSONAL REPRESENTATIVES (CG30200+)
CG30390 Guidance updated to reflect introduction of the Statutory residence Test
CG30621 Guidance updated to reflect introduction of the Statutory residence Test
CG30622 Guidance updated to reflect introduction of the Statutory residence Test
CG30623 Guidance updated to reflect introduction of the Statutory residence Test
CG30640 Guidance updated to reflect introduction of the Statutory residence Test
CG30651 Guidance updated to reflect introduction of the Statutory residence Test
CG30660 Guidance updated to reflect introduction of the Statutory residence Test
   
  TRUSTS AND CAPITAL GAINS TAX (CG33000+)
CG34865 Guidance updated to reflect introduction of the Statutory residence Test
CG35502 Guidance updated to reflect introduction of the Statutory residence Test
CG38012 Guidance updated to reflect introduction of the Statutory residence Test
   
  COMPANIES AND GROUPS OF COMPANIES (CG40200+)
CG40290 Guidance updated to reflect introduction of the Statutory residence Test
CG41310 General updates including the introduction of the Statutory Residence Test
CG42010 General updates including the introduction of the Statutory Residence Test
CG45356 Additional guidance on section 171A elections where a gain or loss arises on a liability
CG45357 New ‘frequently asked question’: section 171A election where gain has been rolled over into a depreciating asset
   
  SHARES AND SECURITIES (CG50200+)
CG56004 Cross reference updated
CG57221 General updates including the introduction of the Statutory Residence Test
CG57280 General updates including the introduction of the Statutory Residence Test
CG57281 General updates including the introduction of the Statutory Residence Test
CG57282 General updates including the introduction of the Statutory Residence Test
CG57283 General updates including the introduction of the Statutory Residence Test
   
  RELIEFS (CG60201+)
CG60270 Guidance updated to reflect introduction of the Statutory residence Test
CG60410 Cross references updated
CG61070 Cross references updated
CG61350 Guidance updated to reflect introduction of the Statutory residence Test
CG61370 Guidance page deleted as text updated to reflect introduction of the Statutory residence Test and then merged into CG61350 
CG61976 Guidance updated to reflect introduction of the Statutory residence Test
CG62051 Guidance updated to reflect introduction of the Statutory residence Test
CG63950 Updated guidance page to take account of the new legislation on ER on EMI shares
CG63955 Updated guidance page to take account of the new legislation on ER on EMI shares
CG63975 Updated guidance page to take account of the new legislation on ER on EMI shares
CG64050 Updated guidance page to take account of the new legislation on ER on EMI shares
CG64052 New guidance page to take account of the new legislation on ER on EMI shares
CG65111 Date in example corrected
CG66884 Guidance updated to reflect introduction of the Statutory residence Test
CG66912 Guidance updated to reflect introduction of the Statutory residence Test
CG66996 Guidance updated to reflect introduction of the Statutory residence Test
CG67031 Guidance updated to reflect introduction of the Statutory residence Test
CG67270 Guidance updated to reflect introduction of the Statutory residence Test
CG67280 Guidance updated to reflect introduction of the Statutory residence Test
   
  LAND (CG70200+)
CG72833 Cross reference updated
   
  CHATTELS AND OTHER ASSETS (CG76500)
CG77700+ Section expanded to include pages from sections CG77720+, CG77800+, CG78110+ and CG78120+. Text updated to consolidate existing material and obsolete material deleted.
CG77720+ Text updated to consolidate existing material, obsolete material deleted and remaining guidance page moved to section CG77700+
CG77800+ Text updated to consolidate existing material, obsolete material deleted and remaining guidance pages moved to section CG77700+
CG78110+ Text updated and guidance page moved to section CG77700+
CG78120+ Text updated to consolidate existing material, obsolete material deleted and remaining guidance page moved to section CG77700+
CG78126+ Obsolete guidance deleted
CG78136+ Obsolete guidance deleted
CG78151+ Obsolete guidance deleted
CG78171+ Obsolete guidance deleted
CG78191+ Obsolete guidance deleted
CG78300+ Section updated to consolidate existing material and obsolete material deleted.
CG78320 Cross references updated
CG78335 Cross references updated
CG78600 Text updated, page number changed to CG12706 and moved to section CG12700+