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Official guidance

Capital Gains Manual

CG18000C · Introduction and computation: annual exempt amount

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CG18000 · Introduction and computation: annual exempt amount: introduction
CG18050 · Annual exempt amount: settlements for disabled persons
CG18090 · Annual exempt amount: trust exemption
CG18091 · Annual exempt amount: trust exemption: before 6 April 2019
CG18000P · Capital Gains manual: introduction and computation: annual exempt amount: introduction
CG18150 · Annual exempt amount: exploitation

Introduction and computation: annual exempt amount: contents
Annual exempt amount: exploitation

CG18150 | Annual exempt amount: exploitation

From HM Revenue & Customs · Capital Gains Manual

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