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Useful links on capital gains tax

Handpicked resources from around the web providing guidance, commentary and updates on CGT in the UK.

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.

Cryptoassets for individuals

HMRC

Policy paper setting out HMRC's view on how individuals who have cryptoassets (or cryptocurrency) are taxed. It explains what cryptoassets are, which taxes apply with detailed discussion of income tax and capital gains tax, cryptoassets received as earnings, and record keeping.

Negligible Value agreements

HMRC

List of shares or securities formerly quoted on the London Stock Exchange which have been declared of Negligible Value for share and asset valuation.

Shares and Assets Valuation for tax purposes

HMRC

Guidance, forms and manuals relating to Shares and Assets Valuation (SAV) , including detailed information on how valuations are made for CGT and tax purposes of assets such as unquoted shares.

Capital Gains Tax on GOV.UK

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.

Trusts and taxes on GOV.UK

GOV.UK

An overview giving information and guidance on types of trusts, how trusts are treated for income tax, CGT and inheritance tax purposes, tax for trust beneficiaries, and the tax reponsibilities of trustees.

Private Residence Relief: HS283 Self Assessment helpsheet

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.

Entrepreneurs' Relief on GOV.UK

GOV.UK

Official guidance aimed at claimants on Entrepreneurs' Relief for Capital Gains Tax covering eligibility, working out tax and how to claim.

Capital Gains Tax Entrepreneurs’ Relief: Behaviours and Motivations

HMRC December 2017

Report on research to understand businesses' awareness and experience of Capital Gains Tax and Entrepreneurs’ Relief to explore whether it incentivises investment or divestment business activities. Researchers surveyed individuals who had claimed the relief, those who had paid the full rate of CGT, and those who had done neither.

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