Looking for ICAEW guidance on capital gains tax? Find the latest updates and expert analysis at our CGT hub.
Some resources that we link to may pre-date the latest amendments to the relevant tax regulations. While these links contain useful information, please treat them with appropriate caution.
Displaying 1-13 of 13 results
Self Assessment: detailed information on GOV.UK
- Website
- 27 Nov 2023
- GOV.UK
Information, guidance and forms relating to various aspects of the Self Assessment system.
Shares and assets valuations for tax purposes
- Website
- 07 May 2019
- HMRC
Information on the HMRC Shares and Assets Valuations (SAV) team, how to get a Post Transaction Valuation Check, and how to appeal a valuation.
Check if you need to pay tax when you sell cryptoassets
- Website
- 19 Dec 2018
- HMRC
Guidance setting out the circumstances in which you need to pay Capital Gains Tax when you sell or give away cryptoassets.
Self Assessment forms and helpsheets: Capital Gains Tax
- Website
- 14 Jun 2018
- HMRC
Helpsheets providing advice on how to report capital gains when filing Self Assessment tax returns. These cover information about reliefs, shares, business assets, trusts, debt, and other specific topics.
Negligible value claims and agreements
- Website
- 14 Jun 2018
- HMRC
List of shares or securities formerly quoted on the London Stock Exchange which have been declared of negligible value, plus information on how to make a negligible value claim for unquoted shares.
Capital Gains Tax on GOV.UK
- Website
- 14 Jun 2018
- GOV.UK
Comprehensive hub pointing to guides on CGT covering property, personal possessions, shares and investments, business, divorce and separation, and how to pay CGT.
Private Residence Relief: HS283 Self Assessment helpsheet
- Website
- 27 Mar 2018
- HMRC
Annually updated helpsheet explaining the relief available on the disposal of a private residence. Sections cover who qualifies, CGT for non-residents, Letting Relief, calculating partial relief, residence for a dependent relative, and disposal of a settled property by trustees.
Capital Gains Manual: Private residence relief
- Website
- 27 Mar 2018
- HMRC
HMRC internal manual providing guidance on private residence relief, including definitions, computation, and division of residence on separation or divorce.
Business Asset Disposal Relief: HS275 Self Assessment helpsheet
- Website
- 08 Mar 2018
- HMRC
Annually updated helpsheets to help claimants ascertain if they are entitled to Business Asset Disposal Relief.
Business Asset Disposal Relief on GOV.UK
- Website
- 08 Mar 2018
- GOV.UK
Official guidance aimed at claimants of Business Asset Disposal Relief for Capital Gains Tax covering eligibility, working out tax and how to claim.
A survey of the UK tax system
- Website
- 23 Nov 2016
- Institute for Fiscal Studies
A document providing an overview of the UK tax system, describing how each of the main taxes works and setting them in historical context.
Capital Gains Tax: Entrepreneurs’ Relief tax avoidance scheme
- Website
- 14 Sep 2016
- HMRC
Bulletin describing a tax avoidance scheme that exploits Entrepreneurs' Relief. It describes how the scheme works and why it should not be used.
Capital Gains Manual — Reliefs: Business Asset Disposal Relief
- Website
- 12 Mar 2016
- HMRC
HMRC internal manual providing detailed guidance on disposals, calculation of relief, share exchanges, trading companies and groups.
Displaying 1-13 of 13 results
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