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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…
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
You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…
Your gain is usually the difference between what you paid for your…
You may get tax relief if you sell property that you use for business.…
You pay Capital Gains Tax when you ‘dispose of’ overseas property if…
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).
How to report and pay Capital Gains Tax (CGT).
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
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.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Use this guidance to help you decide if Capital Gains Tax is due and how much you need to pay.
Tax when you sell property, shares, personal possessions and business assets
Sign in or set up a personal or business tax account, Self Assessment, Corporation Tax, PAYE for employers, VAT and other services.
When you have to pay Income Tax, Capital Gains Tax, Stamp Duty or Inheritance Tax on money, shares or property you inherit
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.
This collection brings together all forms for Capital Gains Tax.
Self Assessment tax returns - deadlines, who must send a tax return, penalties, corrections and returns for someone who has died.
Find out how to ask for authorisation, manage your client's account and how to send returns as an agent.
Find helpsheets, forms and notes to help you fill in the capital gains pages of your Self Assessment tax return.
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 supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
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