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Contents

Official guidance
Capital Gains Manual

CG10200C · Introduction and computation

  • CG10240P · Capital Gains Tax
  • CG10260P · Capital Gains Tax - interaction with other taxes
  • CG10300P · Capital Gains Tax and Self Assessment
  • CG10340 · Returns: individuals, personal representatives, trustees
  • CG10450 · Overpayment relief
  • CG10200SUBC · Introduction
  • CG10700C · Chargeable persons
  • CG11700C · Chargeable assets
  • CG12700C · Occasions of charge
  • CG13700 · Claims and elections
  • CG14200C · Computation
  • CG16200C · Valuation of assets for Capital Gains Tax
  • CG16700C · Rebasing to 31 March 1982
  • CG17200C · Indexation
  • CG18000C · Annual exempt amount
  • CG18601P · Payment of tax: exceptions to normal rules
  • CG17895 · Taper relief
  • CG10700 · Persons chargeable: general
  • CG12200P · Chargeable assets: debts
  • CG12300 · Options: definition
  • CG12400P · Chargeable assets: location of assets
  • CG12600P · Chargeable assets: exemptions from the capital gains charge
  • CG12700 · Disposal of assets: introduction
  • CG12730 · Part disposals: general: what is the asset
  • CG12920 · Gifts and Capital Gains Tax: introduction
  • CG13090P · Occassions of charge: exchanges of assets
  • CG14250 · Computation: date of disposal: importance and how to determine the date of disposal
  • CG15400 · Capital allowances: computational changes
  • CG18050P · Capital Gains manual: introduction and computation: annual exempt amount: settlements for disabled persons
  • CG18090P · Capital Gains manual: introduction and computation: annual exempt amount: trust exemption
  • CG18130P · Capital Gains manual: introduction and computation: annual exempt amount: residence in the United Kingdom
  1. Capital Gains Manual
  2. Introduction and computation: contents

CG10200C | Introduction and computation: contents

From HM Revenue & Customs · Capital Gains Manual

Contents31 entries

  1. CG10240PCapital Gains Tax: contents
  2. CG10260PCapital Gains Tax - interaction with other taxes: contents
  3. CG10300PCapital Gains Tax and Self Assessment: contents
  4. CG10340Returns: individuals, personal representatives, trustees
  5. CG10450Overpayment relief
  6. CG10200SUBCIntroduction and computation: introduction: contents
  7. CG10700CIntroduction and computation: chargeable persons: contents
  8. CG11700CIntroduction and computation: chargeable assets: contents
  9. CG12700CIntroduction and computation: occasions of charge: contents
  10. CG13700Introduction and computation: claims and elections
  11. CG14200CIntroduction and computation: computation: contents
  12. CG16200CIntroduction and computation: valuation of assets for Capital Gains Tax: contents
  13. CG16700CIntroduction and computation: rebasing to 31 March 1982: contents
  14. CG17200CIntroduction and computation: indexation: contents
  15. CG18000CIntroduction and computation: annual exempt amount: contents
  16. CG18601PIntroduction and computation: payment of tax: exceptions to normal rules: contents
  17. CG17895Introduction and computation: taper relief
  18. CG10700Persons chargeable: general
  19. CG12200PIntroduction and computation: chargeable assets: debts: contents
  20. CG12300Options: definition
  21. CG12400PIntroduction and computation: chargeable assets: location of assets: contents
  22. CG12600PIntroduction and computation: chargeable assets: exemptions from the capital gains charge: contents
  23. CG12700Disposal of assets: introduction
  24. CG12730 Part disposals: general: what is the asset
  25. CG12920Gifts and Capital Gains Tax: introduction
  26. CG13090PIntroduction and computation: occassions of charge: exchanges of assets: contents
  27. CG14250Introduction and computation: computation: date of disposal: importance and how to determine the date of disposal
  28. CG15400Capital allowances: computational changes
  29. CG18050PCapital Gains manual: introduction and computation: annual exempt amount: settlements for disabled persons: contents
  30. CG18090PCapital Gains manual: introduction and computation: annual exempt amount: trust exemption: contents
  31. CG18130PCapital Gains manual: introduction and computation: annual exempt amount: residence in the United Kingdom: contents
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