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.
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CG10100Finding deleted or updated guidance
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CG10150Partial re-write of TCGA 1992
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CG10200CIntroduction and computation: contents
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CG20220CIndividuals: contents
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CG27000Cpartnerships: contents
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CG30200CDeath and Personal Representatives: Contents
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CG33000CTrusts and Capital Gains Tax: contents
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CG40200CCompanies and Groups of Companies: Contents
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CG50200CShares and Securities: contents
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CG60201CReliefs: contents
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CG68000CGoodwill and Intellectual Property Rights: contents
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CG69000CInsurance: contents
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CG70200CLand: contents
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CG76550CChattels and other assets: contents
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CG99997Feedback
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CG99998Technical Help For HMRC Staff
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CG99999Other Guidance
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CGAPP1PAppendices: contents