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What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Capital Gains Tax is a tax on the profit when you sell (or ‘dispose of’)…
You pay Capital Gains Tax on the gain when you sell (or ‘dispose of’):…
You only have to pay Capital Gains Tax on your overall gains above your…
There are special rules for Capital Gains Tax on gifts or assets you…
You need to pay Capital Gains Tax when you sell an asset if your total…
You do not get a bill for Capital Gains Tax. You must work out if your…
You pay a different rate of tax on gains from residential property than…
You can report losses on a chargeable asset to HM Revenue and Customs…
You need to collect records to work out your gains and fill in your tax…
Your gain is usually the difference between what you paid for your asset…
Sign in or set up a personal or business tax account, Self Assessment, Corporation Tax, PAYE for employers, VAT and other services.
Once you’ve set up an account, you can sign in for things like your…
You’ll need to set up a Government Gateway account in order to access…
You can get help with signing in to HMRC’s online services if you’re…
…We help the honest majority to get their tax right and make it hard for the dishonest minority to cheat the system.
Sign into or set up a personal tax account to check and manage HMRC records, including Income Tax, change of address, Self Assessment and company car tax.
How to report and pay Capital Gains Tax (CGT).…
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).
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
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.
This collection brings together all forms for Capital Gains Tax.
Use this form to report Capital Gains Tax on UK property or land, if you cannot use our online service.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.
Find helpsheets, forms and notes to help you fill in the capital gains pages of your Self Assessment tax return.
Capital Gains Tax when you sell a property that's not your home: work out your gain and pay your tax on buy-to-let, business, agricultural and inherited properties
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.
Use form RBE1 if you're a trustee of a settlement that was non-UK resident in 2008-09 and want to make a Capital Gains Tax 'rebasing election'.
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
Don’t include personal or financial information like your National Insurance number or credit card details.
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