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Capital Gains Tax

From:: HM Revenue & Customs, HM Courts & Tribunals Service, Ministry of Housing, Communities & Local Government, and Ministry of Justice

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Introduction

Capital Gains Tax

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 residential property if you’re non-resident

Personal possessions

Capital Gains Tax on personal possessions

Shares and investments

Tax when you sell shares
Entrepreneurs' Relief
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 Valuation for tax purposes

Business

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

Divorce and separation

Money and property when a relationship ends

Paying HMRC

Pay your Self Assessment tax bill
Pay non-residents Capital Gains Tax

Helpsheets

Self Assessment forms and helpsheets: Capital Gains Tax

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