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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…
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief
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 be able to reduce or delay the amount of Capital Gains Tax you…
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
You don’t have to pay Capital Gains Tax on personal possessions with a…
If you sell all or part of a set to the same person for less than £6,000,…
How to report and pay Capital Gains Tax (CGT).
Calculate the cost of your shares in a company that's been taken over or has reorganised shares.
This measure makes changes so that non-domiciled individuals pay tax on value built up on UK company securities in the UK, even when those securities are exchanged for securities in an offshore holding company.
Use this form as a statement of a company's capital when reducing capital under section 644 and 649 of the Companies Act 2006.
Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.
This series of letters and commentaries summarise changes to the capital finance system.
Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
This page brings together research, guidance and estimates to help government and private organisations consider the value of culture and heritage capital.
This collection brings together all documents relating to local authority capital expenditure, receipts and financing.
This new report highlights ways Capital Gains Tax can distort behaviour, and sets out a framework of policy choice about the design of the tax for government.
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.
Use form 185 to show a member's proportionate share of the club's gains and income.
Guidance on the government's CMCI programme to raise private funding for renewable energy projects in the developing world.
How HMRC deals with a scheme that tries to exploit Entrepreneurs’ Relief by turning income into a capital gain and what to do if you use it.
Guidance for businesses.
Read the guidance to help you make your claim for payment using the Rural Payments service or a claim form.
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