Guidance and regulation

Find and use tools and calculators that will help you work out your tax.

• From: HM Revenue & Customs
• Updated: 28 March 2024

Use these rates and allowances for Capital Gains Tax to work out your overall gains above your tax-free allowance (known as the annual exempt amount).

• From: HM Revenue & Customs
• Updated: 6 April 2024

When and how you need to report disposals of UK property or land to HMRC and pay Capital Gains Tax if you're not a resident in the UK.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to work out your taxable capital gain or loss if you are not resident in the UK and are making direct or indirect disposals of UK property or land.

• From: HM Revenue & Customs
• Updated: 27 October 2021

Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.

• From: HM Revenue & Customs
• Updated: 1 February 2023

Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Register your client’s estate online if you’re a tax agent or adviser.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to complete the Capital Gains Tax summary of your tax return for share and security schemes.

• From: HM Revenue & Customs
• Updated: 6 April 2024

How to make a negligible value claim for unquoted shares, and how to check if shares previously quoted on the London Stock Exchange now have negligible value.

• From: HM Revenue & Customs
• Updated: 9 April 2024

Calculate the cost of your shares in a company that's been taken over or has reorganised shares.

• From: HM Revenue & Customs
• Updated: 6 November 2014

Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.

• From: HM Revenue & Customs
• Updated: 8 September 2023

Use the online service to register a deceased person's estate if you’re an executor, administrator or personal representative.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Find out about the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check and how to appeal a valuation.

• From: HM Revenue & Customs
• Updated: 7 May 2019

Make a voluntary disclosure of any unpaid tax if you have income or gains from cryptoassets, including exchange tokens, NFT’s and utility tokens.

• From: HM Revenue & Customs
• Updated: 15 January 2024

If you pay Annual Tax on Enveloped Dwellings, you must pay Capital Gains Tax when you sell the property up to 5 April 2019, or Corporation Tax from 6 April 2019.

• From: HM Revenue & Customs
• Updated: 6 April 2019

Find out about higher penalties that HMRC may charge for Income Tax, Capital Gains Tax and Inheritance Tax when an offshore matter is involved.

• From: HM Revenue & Customs
• Updated: 11 January 2022

How to pay tax with deposits, get an up to date valuation of your certificate and check how much interest you have earned.

• From: HM Revenue & Customs
• Updated: 7 November 2023

Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.

• From: HM Revenue & Customs
• Updated: 6 April 2024

Use the online service to update details of an estate, authorise an agent, or close an estate.

• From: HM Revenue & Customs
• Updated: 27 September 2021

Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).

• From: HM Revenue & Customs
• Updated: 6 April 2024