We use some essential cookies to make this website work.
We’d like to set additional cookies to understand how you use GOV.UK, remember your settings and improve government services.
We also use cookies set by other sites to help us deliver content from their services.
You have accepted additional cookies. You can change your cookie settings at any time.
You have rejected additional cookies. You can change your cookie settings at any time.
Departments, agencies and public bodies
News stories, speeches, letters and notices
Detailed guidance, regulations and rules
Reports, analysis and official statistics
Consultations and strategy
Data, Freedom of Information releases and corporate reports
How to report and pay Capital Gains Tax (CGT).
How you report and pay your Capital Gains Tax depends whether you sold: a…
You must report and pay any Capital Gains Tax due on UK residential…
If your capital gain is not from a UK residential property sold after 6…
You’ll need your 14-character Capital Gains payment reference number…
On 1 October 2013, CfEL transferred its operations and staff to the Department for Business, Innovation and Skills (BIS) to be part of the British Business Bank programme . Capital for Enterprise Limited (CfEL) was the government’s main delivery agency...
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).
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
An overview of school capital funding, who it's for, current and past allocations, how it's calculated and spending guidance.
The UK participated in a shareholder statement on Multilateral Development Bank Callable Capital, responding to the G20 Review of MDB Capital Adequacy Frameworks.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
An overview of capital funding for post-16 education providers, the type of funding available, what it can be used for and when to apply.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
If you build, buy or lease a structure and all construction contracts were signed on or after 29 October 2018, you may be able to claim tax relief.
Form and guidance for capital payments and receipts return (CPR).
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
Use this form as a statement of a company's capital when reducing capital under section 644 and 649 of the Companies Act 2006.
You can claim a relief to pay less Customs Duty and VAT if you are moving your business to the UK and carrying on a similar activity.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Don’t include personal or financial information like your National Insurance number or credit card details.
To help us improve GOV.UK, we’d like to know more about your visit today. We’ll send you a link to a feedback form. It will take only 2 minutes to fill in. Don’t worry we won’t send you spam or share your email address with anyone.