Skip to content

Contents

Official guidance

Capital Gains Manual

CG10200C · Introduction and computation

Find in this level

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

Introduction and computation: contents
Persons chargeable: general

CG10700 | Persons chargeable: general

From HM Revenue & Customs · Capital Gains Manual

This page has been archived.