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Official guidance
Capital Gains Manual

CG77560P · Chattels and other assets: found objects and treasure trove: gains arising from the disposal of found objects

  • CG77560 · Gains: disposal of found objects: chattels
  • CG77570 · Gains: disposal of found objects: treasure: rewards
  • CG77571 · Gains: disposal of found objects: treasure trove: object returned to finder
  • CG77590 · Gains: disposal of found objects: not treasure: owned by finder
  • CG77594 · Gains: disposal of found objects: not treasure: owned by landowner
  • CG77599 · Gains: disposal of found objects: not treasure: agreement between landowner/finder
  • CG77603 · Gains: disposal of found objects: not treasure: example of metal detecting agreement
  • CG77610 · Gains: disposal of found objects: not treasure: ownership not resolved
  • CG77640 · Gains: disposal of found objects: not treasure: example
  1. Chattels and other assets: found objects and treasure trove: contents
  2. Chattels and other assets: found objects and treasure trove: gains arising from the disposal of found objects: contents

CG77560P | Chattels and other assets: found objects and treasure trove: gains arising from the disposal of found objects: contents

From HM Revenue & Customs · Capital Gains Manual

Contents9 entries

  1. CG77560Gains: disposal of found objects: chattels
  2. CG77570Gains: disposal of found objects: treasure: rewards
  3. CG77571Gains: disposal of found objects: treasure trove: object returned to finder
  4. CG77590Gains: disposal of found objects: not treasure: owned by finder
  5. CG77594Gains: disposal of found objects: not treasure: owned by landowner
  6. CG77599Gains: disposal of found objects: not treasure: agreement between landowner/finder
  7. CG77603Gains: disposal of found objects: not treasure: example of metal detecting agreement
  8. CG77610Gains: disposal of found objects: not treasure: ownership not resolved
  9. CG77640Gains: disposal of found objects: not treasure: example
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