Personal tax

Capital Gains Tax: detailed information

• From: HM Revenue & Customs, Office of Tax Simplification, Advisory Committee on Business Appointments, HM Treasury, Department for Work and Pensions, HM Courts & Tribunals Service, and Ministry of Justice

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Introduction

• Capital Gains Tax: what you pay it on, rates and allowances

Property

• Tax when you sell property
• Tax when you sell your home
• Work out tax relief when you sell your home
• Capital Gains Tax on high value residential property
• Tell HMRC about Capital Gains Tax on UK property or land if you’re non-resident

Personal possessions

• Capital Gains Tax on personal possessions

Shares and investments

• Tax when you sell shares
• Gift Hold-Over Relief
• Tax and Employee Share Schemes
• Capital Gains Tax: share reorganisation, takeover or merger
• Gilt-edged securities exempt from Capital Gains Tax
• Shares and assets valuations for tax purposes

Business

• Capital Gains Tax for business
• Business Asset Rollover Relief
• Gift Hold-Over Relief
• Incorporation Relief

Divorce and separation

• Money and property when you divorce or separate

Paying HMRC

• Pay your Self Assessment tax bill
• Pay non-resident Capital Gains Tax

Helpsheets

• Self Assessment forms and helpsheets for Capital Gains Tax