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Capital Gains Tax: detailed information

Guidance, forms and helpsheets for Capital Gains Tax. Including what you'll pay it on, how to pay it and guidance for businesses.

• From: HM Revenue & Customs, Department for Work and Pensions and HM Treasury
• Published: 5 February 2024

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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
  • 6 April 2019
  • Guidance
• Tell HMRC about Capital Gains Tax on UK property or land if you’re not a UK resident
  • 6 April 2024
  • Guidance

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
  • 6 November 2014
  • Guidance
• Gilt-edged securities exempt from Capital Gains Tax
  • 20 May 2025
  • Guidance
• Shares and assets valuations for tax purposes
  • 11 November 2014
  • Collection

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

Filling in your Self Assessment tax return

• Help with Capital Gains on your Self Assessment tax return
  • 2 June 2025
  • Guidance

Published 5 February 2024