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
Register to vote Register by 18 June to vote in the General Election on 4 July.
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...
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.
Form and guidance for capital payments and receipts return (CPR).
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).
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
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.
Guidance and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
Use this form as a statement of a company's capital when reducing capital under section 644 and 649 of the Companies Act 2006.
This series of letters and commentaries summarise changes to the capital finance system.
The UK participated in a shareholder statement on Multilateral Development Bank Callable Capital, responding to the G20 Review of MDB Capital Adequacy Frameworks.
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
Form and guidance for capital estimates return.
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
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.
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 if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.
Find out about our Export Working Capital Scheme: its benefits, eligibility criteria and how to apply.
Find out about tax reliefs available to individuals who invest in certain companies, social enterprises, or Venture Capital Trusts.
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
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. Please fill in this survey (opens in a new tab).