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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).
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…
Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation
Your limited company usually pays Corporation Tax on the profit…
The gain is usually the difference between what you paid for the asset and…
‘Intangible assets’ include intellectual property and business reputation…
How developers can create and enhance habitat on-site to deliver biodiversity net gain (BNG).
How to use a cost utility analysis to evaluate your digital health product.
Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim
How to work out your transition profit for the 2023 to 2024 tax year if you are affected by the new tax year basis (Basis Period Reform).
Check a list of gilt-edged stocks and bonds charged on the National Loans Fund.
Guidance on what BNG is and how it affects land managers, developers and local planning authorities.
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief
Find out whether you need to pay tax on your UK income while you're living abroad - non-resident landlord scheme, tax returns, claiming relief if you’re taxed twice, personal allowance of tax-free income, form R43
This second report considers key practical, technical and administrative Capital Gains Tax issues.
Don’t include personal or financial information like your National Insurance number or credit card details.
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