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How to report and pay Capital Gains Tax (CGT).
How you report and pay your Capital Gains Tax depends whether you sold: a…
You must report and pay any Capital Gains Tax due on UK residential…
If your capital gain is not from a UK residential property sold after 6…
You’ll need your 14-character Capital Gains payment reference number…
On 1 October 2013, CfEL transferred its operations and staff to the Department for Business, Innovation and Skills (BIS) to be part of the British Business Bank programme . Capital for Enterprise Limited (CfEL) was the government’s main delivery agency...
An overview of school capital funding, who it's for, current and past allocations, how it's calculated and spending guidance.
An overview of capital funding for post-16 education providers, the type of funding available, what it can be used for and when to apply.
Claim capital allowances so your business pays less tax when you buy assets - equipment, fixtures, business cars, plant and machinery, annual investment allowance, first year allowances.
The UK participated in a shareholder statement on Multilateral Development Bank Callable Capital, responding to the G20 Review of MDB Capital Adequacy Frameworks.
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 and forms covering how to claim capital allowances. Including allowances for structures, buildings, plant and machinery, and selling assets.
Form and guidance for capital payments and receipts return (CPR).
Find out how venture capital schemes work, who can apply and what tax reliefs are available for your investors.
Find out about our Export Working Capital Scheme: its benefits, eligibility criteria and how to apply.
Form and guidance for capital estimates return.
Use supplementary pages SA108 to record capital gains and losses on your SA100 Tax Return.
Guidance for local authorities on capital finance.
Form and guidance for capital outturn return (COR).
Selling or giving away an asset you claimed capital allowances on - balancing charges, balancing allowances, closing your business, how to claim and pay tax on your tax return
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.
Use the Capital Goods Scheme if you reclaim VAT on capital items like expensive land, property or computer equipment.
Find out how the VAT Capital Goods Scheme (CGS) works, the items covered by the scheme, the rules and how adjustments and disposals are affected.
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).
Don’t include personal or financial information like your National Insurance number or credit card details.
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