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This manual is to help people compute chargeable gains (and allowable losses) for both capital gains tax and corporation tax purposes or check computations. It supplements the basic guidance in the tax return and Help Sheets. It is written primarily for HMRC staff but it will also assist customers and their professional advisers. Customers filling in tax returns may not need to use the Capital Gains Manual at all. You can get basic information on how to compute chargeable gains (and allowable losses) from the Capital Gains pages of the tax return and the related Help Sheets. The Published Date at the top of a page is the date when the page was loaded onto the website. The content of a page in this manual will be older than the published date.

United kingdomRegistration service manualRegistration serviceOrganisation government gatewayRegistration numberPeriod of administration estatePublic departmentNational insuranceTheir national insurance numberCapital gains taxUnited kingdom propertyUnited kingdom property accountSelf assessmentResidence reliefAnnual exemptionFinance act