CG Manual - Recent changes to this guidance
Below are details of the amendments that were published on 30 October 2008 (see the update index for all updates)
| Section | Title and details of update |
| CONTENTS | |
| CG17895+ | Addition made to all headings regarding Taper not being applicable after 5 April 2008 |
| CG21000+ | New heading put in for CG21040+ |
| CG21040+ | New guidance page CG21100 inserted |
| CG25500+ | Reference to’ Head Office’ within CG25620 and CG25621 amended to’ Specialist Office’ |
| CG31400+ | Reference to’ Head Office’ within CG31420 amended to’ Specialist Office’ |
| CG33170+ | Reference to’ Head Office’ within CG33175 amended to’ Specialist Office’ |
| CG35200+ | New guidance page CG35200 inserted, old CG35200-CG35202 renumbered CG35201-CG35203 and various heading changes |
| CG42100+ | Reference to’ Head Office’ within CG42260 amended to’ Specialist Office’ |
| CG52521+ | Reference to’ Head Office’ within CG52622 amended to’ Specialist Office’ and reference to Head Office within CG52682 amended to ’Capital Gains Technical Group’ |
| CG52700+ | Reference to’ Head Office’ within CG52751 amended to ’Capital Gains Technical Group’ |
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| INTRODUCTION AND COMPUTATION (CG10200+) | |
| CG17895 | Changes following on from FA2008 |
| CG17895 to CG17980 | Addition made to all headings regarding Taper not being applicable after 5 April 2008 |
| CG10350 | Wording for ‘Centre for Revenue Intelligence’ and ‘District’ updated |
| CG10360 | Wording for ‘Centre for Revenue Intelligence’ updated |
| CG10370 | Wording for ‘Centre for Revenue Intelligence’ updated |
| CG10380 | Wording for ‘Centre for Revenue Intelligence’ updated |
| CG10243 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG12322 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG12350 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG12736 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG12866 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG13123 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14200 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14420 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14422 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14424 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14426 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14427 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14742 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14806 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG14980 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG15130 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG15233 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG15294 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG15600 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG15720 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG16732 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG16760 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
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| INDIVIDUALS (CG20200+) | |
| CG21100 | New guidance following FA2008 |
| CG21502 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG22051 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG22200 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG22202 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG22240 to CG22243 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG24082 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG25320 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG25430 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG25440 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG25620 | Reference to ‘Head Office’ amended to ‘specialist office’ in heading and text |
| CG25621 | Reference to ‘Head Office’ amended to ‘specialist office’ in heading |
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| PARTNERSHIPS AND CAPITAL GAINS TAX (CG27000+) | |
| CG27723 | Cross references amended |
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| DEATH AND PERSONAL (CG30200+) | |
| CG30610 | Amendment resulting from FA2008 |
| CG30620 | Amendments made to bring this page into step with Trusts, Settlements and Estates manual |
| CG31420 | Reference to ‘Head Office’ amended to ‘specialist office’ in heading |
| CG32340 | Reference to Taxes Information Distribution Unit updated to ‘The Centre for Research and Intelligence’ |
| CG32401 | Reference to Taxes Information Distribution Unit updated to ‘The Centre for Research and Intelligence’ |
| CG32511 | Reference to Centre for Revenue Intelligence updated to ‘The Centre for Research and Intelligence’ |
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| TRUSTS AND CAPITAL GAINS TAX (CG33000+) | |
| CG33100 | Amendment resulting from FA2008 |
| CG33135 | Amendment resulting from FA2008 |
| CG33175 | Reference to ‘Head Office’ amended to ‘specialist office’ in heading |
| CG34700 | Amendments to take account of the repeal of TCGA92/S77 |
| CG34720 | Amendments to take account of the repeal of TCGA92/S77 |
| CG35120 | Amendments to take account of the repeal of TCGA92/S77 |
| CG35200 | New guidance resulting from FA2008 |
| CG35201 | Renumbered from CG35200 and amended as a result of FA2008 |
| CG35202 | Renumbered from CG35201 and amended as a result of FA2008 |
| CG35203 | Renumbered from CG35202 and amended as a result of FA2008 |
| CG35210 | Amendment resulting from FA2008 |
| CG35220 | Amendment to heading resulting from FA2008 |
| CG35230 | Amendment resulting from FA2008 |
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| COMPANIES AND GROUPS OF COMPANIES (CG40200+) | |
| CG33935 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG33936 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG34362 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG34393 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG34411 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG36070 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG36071 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG36380 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG37004 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG42260 | Reference to ‘Head Office’ amended to ‘specialist office’ in heading and text |
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| SHARES AND SECURITIES (CG50200+) | |
| CG50579 | Existing ‘note’ on Indexation allowance expanded to take account of FA2008 |
| CG50607 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG50790 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG50882 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG51210 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG51700 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG51910 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG52050 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG52051 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG52052 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG52505 | Reference to ‘Head Office’ amended to ‘Capital Gains Technical Group’ in text |
| CG52622 | Reference to ‘Head Office’ amended to ‘Capital Gains Technical Group’ in text and heading |
| CG52682 | Reference to ‘Head Office’ amended to ‘Capital Gains Technical Group’ in heading |
| CG52751 | Reference to ‘Head Office’ amended to ‘Capital Gains Technical Group’ in heading and text |
| CG52813 | Reference to ‘Head Office’ amended to ‘Capital Gains Technical Group’ in text |
| CG53113b | Changes to ensure consistency with other guidance |
| CG53116 | Changes to ensure consistency with other guidance |
| CG53515 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53714 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53810 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53845 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53849 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53850 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53853 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53856 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG53857 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG54505 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG54507 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG54511 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG54606 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55415 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55446 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55447 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55448 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55490 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55536 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG55601 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG56498 | Existing ‘note’ on Indexation allowance expanded to take account of FA2008 |
| CG56914 | Existing ‘note’ on Indexation allowance expanded to take account of FA2008 |
| CG56929 | Existing ‘note’ on Indexation allowance expanded to take account of FA2008 |
| CG57122 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57370 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57371 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57707 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57710 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57723 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57826 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57838 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57844 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57845 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57857 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57858 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57860 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG57861 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG58854 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG58856 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
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| RELIEFS (CG60200+) | |
| CG60350 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG60390 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG60520 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG61150 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG61452 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG61820 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG61930 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG61979 | Existing ‘note’ on Indexation allowance expanded to take account of FA2008 |
| CG62077 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62078 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62079 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62146 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62147 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62227 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62228 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62442 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62453 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62454 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG62456 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64674 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64771 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64930 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64944 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64945 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64955 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG64977 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65080 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65111 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65113 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65114 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65124 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65125 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65126 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65127 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65257 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65270 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65271 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65375 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65377 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG65840 | Amended to delete the reference to ‘free’ goodwill and cross reference amended. |
| CG67516 | Minor amendment resulting from FA2008 |
| CG69130 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG69135 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
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| LAND (CG70200+) | |
| CG70775 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG70776 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG70952 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG70962 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71005 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71006 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71015 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71017 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71162 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71174 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71181 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71193 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71202 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71282 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71370 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71371 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71372 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71873 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG71876 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG72200 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG73021 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG73110 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG73120 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG73211 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
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| CHATTELS AND OTHER ASSETS (CG76500+) | |
| CG76612 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG76613 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG76791 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG76792 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG77640 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG78333 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG78336 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG78408 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
| CG78742 | Cross reference amended. |
| CG78746 | Existing ‘note’ on Indexation allowance and Taper expanded to take account of FA2008 |
