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
What personal possessions (chattels) you need to pay Capital Gains Tax (CGT) on, how to work out your gain
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 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,…
Find out how to import your personal belongings, pets and private motor vehicles when moving or returning to the UK.
Value the estate of someone who's died so that you can get probate: work out if tax is due, check how to report the estate's value, complete the correct form.
Guidance on the duties and powers housing authorities have to protect the personal property of an applicant who is homeless.
You can claim a relief to pay no Customs Duty and VAT if you're importing inherited goods into the UK.
Information relating to the Property (Digital Assets Etc.) Bill which was introduced to the House of Lords on 11 September 2024.
If someone dies without a will or known family, their ownerless property (bona vacantia) goes to the crown - check if you're an entitled relative, search for an estate, refer or claim on an estate
How to account for VAT if your business allows goods and services to be used for temporary or permanent private use.
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).