Search all content on GOV.UK

This page brings together research, guidance and estimates to help government and private organisations consider the value of culture and heritage capital.

• Updated: 29 January 2025

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.

• Updated: 14 April 2023

Form and guidance for capital estimates 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.

• Updated: 6 April 2019

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.

• Updated: 29 December 2020

Guidance on the government's CMCI programme to raise private funding for renewable energy projects in the developing world.

• Updated: 19 January 2013

Use the relevant scheme guidance to manage your agreement effectively and meet its requirements.

• Updated: 15 January 2025

Estimates of the UK's capital stock, which represents the value of all fixed assets in the economy, and the consumption of fixed capital, which is the decline in the value, or depreciation, of fixed assets in the UK economy.

• Updated: 1 December 2015

Estimates of the UK's capital stock, which represents the value of all fixed assets in the economy, and the consumption of fixed capital, which is the decline in the value, or depreciation, of fixed assets in the UK economy.

• Updated: 7 September 2015

Provides breakdowns of the number of capital gains taxpayers, gains and tax accruals (liabilities) by year of disposal.

• Updated: 14 December 2018