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Official guidance

Capital Gains Manual

CG15470P · Capital Gains manual: introduction and computation: computation: cash basis for small businesses – capital gains aspects

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CG15475 · Cash basis for small businesses - capital gains aspects: assets to which these rules apply
CG15480 · Introduction and computation: computation: cash basis for small businesses - capital gains aspects: exemption for disposals by persons using the cash basis
CG15485 · introduction and computation: computation: cash basis for small businesses - capital gains aspects: disposals made by persons after leaving the cash basis
CG15490 · Introduction and computation: computation: cash basis for small businesses - capital gains aspects: examples

Capital Gains Manual
Capital Gains manual: introduction and computation: computation: cash basis for small businesses – capital gains aspects: contents

CG15475 | Cash basis for small businesses - capital gains aspects: assets to which these rules apply

From HM Revenue & Customs · Capital Gains Manual

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