CGINDEX | Index page
From HM Revenue & Customs · Capital Gains Manual
| Topic | Area | Page Number |
| 1965 holding | Shares & Securities | CG51640P |
| 1982 holding | Shares & Securities | CG51630P |
| 1982 rebasing | 1982 valuation | CG16700C |
| Accrued Income Scheme | Shares & Securities | CG54500P |
| Annual exempt amount | General | CG18000C |
| Anti-Avoidance rule for share exchanges and company reconstructions from November 2025 | Shares & Securities | CG-APP20 |
| Appropriations to and from stock in trade | Reliefs | CG67900 |
| Appropriations to and from trading stock | Corporate Groups | CG45900 |
| Assets derived from other assets | 1982 valuation | CG16920 |
| ATED - Annual Tax on Enveloped Dwellings - Related Gains | Land | CG73600P |
| Authorised Investment Funds (AIFs) | Companies | CG41302 |
| Authorised Unit Trusts | Companies | CG41330 |
| Avoidance - Losses of Companies | Losses | CG-APP8 |
| Avoidance - Losses of Individuals | Losses | CG-APP9 |
| Bare trusts | Trusts | CG34300C |
| Bed and breakfasting - shares | Shares & Securities | CG13350 |
| Building societies | Companies | CG41000 |
| Buildings - Negligible value and destruction | Land | CG13137 |
| Business Asset Disposal Relief | Reliefs | CG63950P |
| Business Assets Rollover Relief | Reliefs | CG60250C |
| Capital allowances | 1982 valuation | CG16900 |
| Capital contributions | Companies | CG43500 |
| Capital loss anti-avoidance rule (TAAR 1) | Companies | CG40240P |
| Capital sums derived from assets | General | CG12940P |
| Cashback | General | CG13026 |
| Charge on beneficiary | Non-resident Trusts | CG38570C |
| Charge on settlor | Non-resident Trusts | CG38430P |
| Chargeable Assets | General | CG11700C |
| Chargeable Persons | General | CG10700C |
| Charities | Reliefs | CG67500C |
| Chattels | Chattels | CG76550P |
| Claims and elections | General | CG13700 |
| Clogged losses | General | CG14561 |
| Commercial Woodlands | Land | CG73200 |
| Common Investment Funds | Companies | CG41355 |
| Companies & groups | Companies & groups | CG40200C |
| Company reconstructions | Shares & Securities | CG52500C |
| Company reorganisations | Corporate Groups | CG45550P |
| Compensation payments | General | CG13030P |
| Compensation to Displaced Tenants | Land | CG72300C |
| Compulsory Acquisition of Land | Reliefs | CG61900P |
| Compulsory Purchase | Land | CG72100P |
| Computations | General | CG14200C |
| Conditional contracts | General | CG14261 |
| Connected persons | General | CG14560 |
| Consideration | General | CG14480P |
| Conversion of securities | Shares & Securities | CG55000P |
| Corporate Capital Loss Restriction | Losses | CG-APP17 |
| Date of disposal | General | CG14250P |
| Death & Personal Representatives | Life Events | CG30200C |
| Debts | Chargeable Assets | CG11700C |
| Debts, debts on a security | Shares & Securities | CG53400P |
| Deemed Disposal | Disposals | CG12703 |
| Deemed Not a Disposal | Disposals | CG12700 |
| Deep discount securities | Shares & Securities | CG54600 |
| Deferred Consideration & Overages | Land | CG72800C |
| Definition | Corporate Groups | CG45100P |
| Definition | Shares & Securities | CG50200P |
| Degrouping charge | Corporate Groups | CG45400P |
| Demergers | Corporate Groups | CG45620 |
| Depreciatory transactions | General | CG13260 |
| Depreciatory transactions | Corporate Groups | CG46500P |
| Destroyed assets | General | CG13120P |
| Disincorporation Relief | Reliefs | CG65800P |
| Disposals - Introduction | Disposals | CG12700P |
| Divorce and separation | Life Events | CG22000C |
| Domicile | Residence & Domicile | CG25300P |
| Dormant Asset Scheme | General | CG12707 |
| Double taxation relief | General | CG14300 |
| Double taxation relief | General | CG18601 |
| Employee Ownership Trusts | Reliefs | CG67800C |
| Employee share schemes | Shares & Securities | CG56300C |
| Employee shareholder shares | Shares & Securities | CG56705P |
| Enterprise Investment Scheme and Corporate Venturing Scheme | Reliefs | CG62800 |
| ESC-D33 | Capital sums derived from assets | CG13020 |
| European Tax Merger Directive | Corporate Groups | CG45700 |
| Exchange of assets | General | CG12701 |
| Exempt Persons | Chargeable Persons | CG10760 |
| Exemptions - Introduction | Chargeable Assets | CG11700C |
| Exit charges | General | CG13400 |
| Exit charges | Companies | CG42370 |
| Extended time limits | Claims and elections | CG13700 |
| Foreign Currency | Foreign Currency | CG78300P |
| Friendly societies | Companies | CG41600 |
| Furnished Holiday Lettings | Land | CG73500 |
| Futures | Shares & Securities | CG56000P |
| Gifts | General | CG12920 |
| Gifts | Reliefs | CG66450C |
| Gilt-edged securities | Shares & Securities | CG54900 |
| Goodwill | Goodwill | CG68000C |
| Groups | Companies | CG45000C |
| Hire purchases | General | CG12860 |
| Housing Associations | Land | CG73100 |
| Incentive payments from Financial Institutions | General | CG13025 |
| Income tax interaction | General | CG14300 |
| Income to Capital anti-avoidance rule (TAAR 3) | General | CG44100P |
| Incorporation Relief | Reliefs | CG65700C |
| Indexation | General | CG17200C |
| Indexation | Corporate Groups | CG46100 |
| Individuals | Individuals | CG20220C |
| Insolvency | Companies | CG40400 |
| Insurance & Life Assurance | Insurance | CG69000C |
| Intangible Assets | Chargeable Assets | CG11700C |
| Investment Trusts | Companies | CG41400 |
| Investors' Relief | Reliefs | CG63500P |
| Kink test | 1982 valuation | CG16700C |
| Land | Land | CG70200C |
| Late claims | Claims and elections | CG13750 |
| Leases | Land | CG70700C |
| Life interests | Trusts | CG36300P |
| Limited Liability Partnerships | Partnerships | CG27050 |
| Local authorities | Companies | CG41200 |
| Local Constituency Land Rollover Relief | Reliefs | CG60260 |
| Location of Assets | Situs | CG11700C |
| Loss streaming | Corporate Groups | CG47400P |
| Losses | General | CG21500P |
| Losses on loans to traders and guarantees | Reliefs | CG65900C |
| Lost assets | General | CG13120P |
| Market value | General | CG14530 |
| Migration | Companies | CG42300P |
| Migration & exit charges | General | CG13400 |
| Mineral Leases & Royalties | Land | CG71700C |
| Mortgages | General | CG12706 |
| National Heritage | Land | CG73300 |
| Negligible value (& claims) | CG13125 | |
| No gain no loss | Disposals | CG12705 |
| No gain no loss | 1982 valuation | CG16880P |
| Non-Resident Capital Gains | Land | CG73920P |
| Non-Resident Capital Gains Tax | Land | CG73700C |
| Non-resident Trusts | Non-resident Trusts | CG38200SUBC |
| Occasions of charge | General | CG12700C |
| Oil & Gas | Oil & Gas | CG69400 |
| Open-ended Investment Companies (OEICs) | Companies | CG41560 |
| Options | Chargeable Assets | CG12300P |
| Part disposals | Disposals | CG12730P |
| Part disposals | 1982 valuation | CG16940 |
| Part disposals | Land | CG71800C |
| Particular types of company or organisation | Shares & Securities | CG56800C |
| Particular types of transaction | Shares & Securities | CG57800C |
| Partnerships | Partnerships | CG27000C |
| Payment by instalments | General | CG18601 |
| Payment of CGT | General | CG18601 |
| Permanent establishment (foreign) of UK company | Companies | CG42080 |
| Permanent establishment (UK) of non-resident company | Companies | CG42100P |
| Post Transaction Valuation Checks | Chattels | CG77001 |
| Private Residence Relief | Reliefs | CG64200C |
| Qualifying Corporate Bonds (QCBs) | Shares & Securities | CG53700C |
| Quoted options | Shares & Securities | CG55400P |
| Rates of tax | General | CG21000P |
| Rebasing | Corporate Groups | CG46300 |
| Rebasing election | 1982 valuation | CG16700C |
| Recovery of CT from shareholders | Companies | CG40700 |
| Registered societies | Companies | CG41100 |
| Relevant securities | Shares & Securities | CG51650P |
| Relief on Exchange of Joint Interests in Land | Land | CG73000 |
| Remittance basis | Residence & Domicile | CG25312 |
| Repudiation of concessional relief | General | CG13650P |
| Residence & Domicile | Chargeable Persons | CG10900P |
| Residence & Domicile | Residence & Domicile | CG25000C |
| Residence & migration | Companies | CG42000C |
| Residential Property Gains | Land | CG73550 |
| Retirement benefit schemes | Reliefs | CG67650P |
| Rights of action | Capital sums derived from assets | CG13015 |
| Rollover relief | Corporate Groups | CG45930 |
| Section 104 holding | Shares & Securities | CG51620P |
| Settlor benefit | Trusts | CG34700 |
| Share & Securities | Chargeable Assets | CG50200C |
| Share identification rules | Shares & Securities | CG51500C |
| Share identification rules for CGT | Shares & Securities | CG51550P |
| Share identification rules for CT | Shares & Securities | CG51600P |
| Share reorganisations | Shares & Securities | CG51700C |
| Shares & Securities | Shares & Securities | CG50200C |
| Shipping companies - Tonnage tax | Companies | CG41700 |
| Small part disposals | 1982 valuation | CG16960 |
| Specific Assets | Chattels | CG76870P |
| Spouse and civil partner transfers | General | CG22000C |
| Statement of Practice D12 | Partnerships | CG27150 |
| Substantial shareholdings exemption (SSE) | Shares & Securities | CG53000P |
| Taper relief | General | CG17895 |
| Temporary non-residence | Residence & Domicile | CG26500P |
| Temporary residence | Residence & Domicile | CG25100C |
| Ten day rule | Shares & Securities | CG51615P |
| Time limits | Claims and elections | CG13750 |
| Trade Unions | Reliefs | CG67600 |
| Transfer of Shares to Share Incentive Plan | Reliefs | CG61970P |
| Transfers (no gain no loss) | Corporate Groups | CG45300P |
| Treasure | Chattels | CG77500C |
| Trusts | Trusts | CG33000C |
| UK Property Account | Land | CG-APP18C |
| UK Property Rich Collective Investment Vehicles | Land | CG73995P |
| Unauthorised Unit Trusts | Companies | CG41350 |
| Unit & Investment Trust | Companies | CG41300P |
| Valuation | Shares & Securities | CG59500C |
| Valuation | Chattels | CG77000 |
| Value shifting | General | CG13220 |
| Value shifting | Corporate Groups | CG48500P |
| Value shifting | Shares & Securities | CG58850P |
| Vaulation | Land | CG74000C |
| Venture Capital Trusts (VCTs) | Companies | CG41520 |
| Wasting Assets | Chattels | CG76700P |