Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Recent changes

Below are details of the amendments that were published on 28 March 2014 (see the update index for all updates)

Page Details of update  
     
[]() INTRODUCTION AND COMPUTATION (CG10200+)  
CG10978 Minor amendment  
CG14821 Cross reference updated  
CG16606 Address updated  
CG17207 Cross reference updated  
CG17319 Cross reference updated  
     
[]() INDIVIDUALS (CG20200+)  
CG26250 Cross reference updated  
CG26630 Cross reference updated  
[]()    
[]() PARTNERSHIPS (CG27000+)  
CG27020 Cross reference updated  
[]()    
[]() DEATH AND PERSONAL REPRESENTATIVES (CG30200+)  
CG31175 Statutory reference updated  
[]()    
[]() COMPANIES AND GROUPS OF COMPANIES (CG40200+)  
CG44000c Section moved to CG44000+ and this contents page deleted  
CG44000+ Section re-named FOREX  
CG44000 Guidance updated to give the historical and current treatment for FOREX  
CG44020+ Section deleted as obsolete  
CG44080+ Section deleted as obsolete  
CG45420 Cross reference updated  
CG45571 Cross reference updated  
CG45737 Cross reference updated  
CG46350 Cross reference updated  
CG47415 Cross reference updated  
CG47445 Cross reference updated  
CG47573 Cross reference updated  
CG47635 Cross reference updated  
CG47820 Cross reference updated  
[]()    
[]() SHARES AND SECURITIES (CG50200+)  
CG50200c New section, CG53700c, included  
CG50728 Cross reference updated  
CG51700 Cross reference updated  
CG51703 Cross reference updated  
CG52550 Cross reference updated  
CG52660 Cross reference updated  
CG52705 Cross reference updated  
CG53080C Cross reference updated  
CG53215 Cross reference updated  
CG53400c Section CG53700+, on Qualifying Corporate Bonds, moved to within the new section CG53700c  
CG53700c New section on Qualifying Corporate Bonds created  
CG53700+ New section within CG53700c on Qualifying Corporate Bonds incorporating updated and consolidated guidance  
CG53702+ New section within CG53700c on Qualifying Corporate Bonds incorporating updated and consolidated guidance  
CG53709+ New section within CG53700c on Qualifying Corporate Bonds incorporating updated and consolidated guidance  
CG53719+ New section within CG53700c on Qualifying Corporate Bonds incorporating updated and consolidated guidance  
CG53729+ New section within CG53700c on Qualifying Corporate Bonds incorporating updated and consolidated guidance  
CG54160 Cross reference updated  
CG54241 Cross reference updated  
CG55019 Cross reference updated  
CG55021 Cross reference updated  
CG55485 Cross reference updated  
CG56805 Cross reference updated  
CG58001 Cross reference updated  
CG58014 Cross reference updated  
CG58020 Cross reference updated  
CG58070 Cross reference updated  
[]()    
[]() RELIEFS (CG60201+)  
CG65270 Minor amendment  
CG66110 Cross reference updated  
CG66160 Cross reference updated  
CG66200 Cross reference updated  
CG66624 Cross reference updated  
[]()