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
Form and guidance for capital estimates return.
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
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.
Paper distinguishes among various types of capital and examines their effect on system wide fragility
This measure replaces a general prohibition on deductions for capital expenditure in calculating taxable profits using the cash basis.
Fill in this form if you or your partner have received capital since you first applied for legal aid.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Guidance for local authorities on capital finance.
Find out about our Export Working Capital Scheme: its benefits, eligibility criteria and how to apply.
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Form and guidance for capital outturn return (COR).
Get help if you’re a tax agent or adviser who has clients with capital or revenue expenditure to declare on Self Assessment and Company Tax Returns.
This collection brings together all documents relating to local authority capital expenditure, receipts and financing.
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.
Find out if your proposal to raise investments could qualify for a venture capital scheme and what you need to apply for advance assurance.
Tax when you sell property, shares, personal possessions and business assets
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.
Legislative measures to address excessive risk arising from local authority investment and borrowing, while supporting local freedoms for much needed investment
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.