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Official guidance

Capital Gains Manual

CG66500P · Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax

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CG66540 · Gifts: instalments: sale by donee
CG66542 · Gifts: instalments: what to do in such cases

Capital Gains Manual: Reliefs: Capital Gains Tax and gifts: Assessments and payment of tax: Contents
Gifts: instalments: what to do in such cases

CG66542 | Gifts: instalments: what to do in such cases

From HM Revenue & Customs · Capital Gains Manual

Page Archived content now covered in CG66450C