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  1. Home
  2. Personal tax
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

Helpsheets

  • Self Assessment forms and helpsheets for Capital Gains Tax

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