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.
This series of letters and commentaries summarise changes to the capital finance system.
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
This section provides information on capital income for schools
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Fill in this form if you or your partner have received capital since you first applied for legal aid.
Paper distinguishes among various types of capital and examines their effect on system wide fragility
Form and guidance for capital outturn return (COR).
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Find out how the scheme works, including issuing shares and raising money, and how to submit your compliance statement.
Find out about our Export Working Capital Scheme: its benefits, eligibility criteria and how to apply.
Guidance for local authorities on capital finance.
Legislative measures to address excessive risk arising from local authority investment and borrowing, while supporting local freedoms for much needed investment
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.
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).