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
The home of HM Land Registry on GOV.UK. We register the ownership of land and property in England and Wales.
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…
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.
Find out about the SFI actions for integrated pest management, what land is eligible for each action, and what you need to do to get paid.
The home of Natural England on GOV.UK. We’re the government’s adviser for the natural environment in England. We help to protect and restore our natural world.
Read about temporary adjustments to agri-environment scheme options and actions in 2024 due to wet weather.
For farmers and land managers to assess if land is eligible for permanent grassland options GS2, GS5, GS6 or OT2.
Find out how you could do the SFI actions for integrated pest management.
Find woodland agreements, felling licences and other designations or features on any chosen area of land in England.
Apply for grants and other funding to increase productivity, manage your land to benefit the environment and support your agricultural business.
Make a transparency election for offshore collective investment vehicles.
Guidance for flood risk management authorities and those working in the flood and coastal risk management sector.
Read about the Sustainable Farming Incentive (SFI) actions for low input grassland, what land is eligible for each action and what you need to do to get paid.
The T26 exemption allows small-scale treatment of waste from kitchens using a wormery to produce compost, for use as fertiliser or soil conditioner.
Find out which SFI actions in the SFI 2023 offer you can do on different types of eligible land and features, and if the areas can move around your farm.
Find out how to make an exemption election for an offshore collective investment vehicle.
The prices of statutory biodiversity credits from the date biodiversity net gain (BNG) becomes mandatory.
Find out how you could do the SFI actions for farmland wildlife on improved grassland.
Make an election for a qualifying company to be exempt from corporation tax on UK capital gains.
What you must do to manage manure, fertiliser and soil to prevent runoff, erosion and leaching.
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).