Recent updates to the Capital Gains Manual
Below are details of the amendments that were published on 31 March 2009 (see the update index for all updates)
| Section | Details of update |
| Where appropriate | Update for Tribunal Reform |
| CONTENTS | |
| CG10900+ | CG10900, CG10930, CG10972, CG10973,
CG10974, CG11000, CG11010 and CG11020 headings changed CG10912, CG10975, CG10977 and CG10978 deleted |
| CG16400+ | CG16530, CG16531, CG16532, CG16533,
CG16535, CG16536, CG16537, CG16538, CG16539, CG16541, CG16550 and CG16592
deleted CG16480, CG16534, CG16570, CG16571, CG16572, CG16573 and CG16574 headings amended |
| CG18502+ | Obsolete guidance CG18511 deleted |
| CG25000+ | CG25000, CG25001, CG25002, CG25010
and CG25011 minor change to headings CG25021 deleted |
| CG25100+ | CG25100, CG25101 and CG25112 minor change to headings |
| CG25200+ | CG25200, CG25201, CG25202 and CG25203 minor change to heading |
| CG25300+ | CG25300 to CG25393 heading changes CG25325, CG25330A, CG25330B, CG25330C, CG25330D, Cg25340, CG25341, CG25342, CG25343, CG25344, CG25385, CG25386, CG25387 and CG25431 guidance added CG25331, CG25332, CG25360, CG25361, CG25362, CG25363, CG25390, CG25394, CG25400, CG25401, CG25410, CG25411, CG25420 and CG25440 deleted |
| CG38250+ | CG38270 addition to heading |
| CG45300+ | New guidance CG45456a inserted |
| CG57200+ | Various heading changes plus ‘cos’
changed to ‘companies’ in all headings CG57222 guidance added CG57252, CG57320, CG57321, CG57322, CG57325, CG57326, CG57330, CG57331, CG57332, CG57340 and CG57341 deleted |
| CG77800+ | Obsolete guidance CG77967 deleted |
| INTRODUCTION AND COMPUTATION (CG10200+) | |
| CG10900 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10911 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10912 | Deleted |
| CG10920 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10930 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10940 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10950 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10960 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10970 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10972 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10973 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10974 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10975 | Deleted |
| CG10976 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10977 | Deleted |
| CG10978 | Deleted |
| CG10980 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG10990 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG11000 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG11010 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG11020 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG11030 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG11040 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG16377 | Missing words re inserted |
| CG16530 | Obsolete guidance deleted |
| CG16531 | Obsolete guidance deleted |
| CG16532 | Obsolete guidance deleted |
| CG16533 | Obsolete guidance deleted |
| CG16535 | Obsolete guidance deleted |
| CG16536 | Obsolete guidance deleted |
| CG16537 | Obsolete guidance deleted |
| CG16538 | Obsolete guidance deleted |
| CG16539 | Obsolete guidance deleted |
| CG16541 | Obsolete guidance deleted |
| CG16550 | Obsolete guidance deleted |
| CG16592 | Obsolete guidance deleted |
| CG18000 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG18511 | Obsolete guidance deleted |
| |
|
| INDIVIDUALS (CG20200+) | |
| CG14920 | Amended to reflect the correct cross reference for the procedural steps referred to. |
| CG17953r | Update to reflect introduction of non statutory business clearance process. |
| CG21040 | Removal of obsolete cross reference |
| CG25000 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25001 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25010 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25012 | Deleted |
| CG25100 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25200 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25201 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25300 to CG25420 | ‘Disposal of assets situated abroad’ deleted from all headings |
| CG25300 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25310 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25311 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25312 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25313 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25320 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25325 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25330 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25330A | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25330B | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25330C | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25330D | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25331 | Deleted |
| CG25332 | Deleted |
| CG25340 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25341 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25342 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25343 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25344 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25350 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25360 | Deleted |
| CG25361 | Deleted |
| CG25362 | Deleted |
| CG25363 | Deleted |
| CG25380 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25385 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25386 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25387 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25390 | Deleted |
| CG25391 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25392 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25394 | Deleted |
| CG25400 | Deleted |
| CG25401 | Deleted |
| CG25410 | Deleted |
| CG25411 | Deleted |
| CG25420 | Deleted |
| CG25421 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25430 | Text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG25431 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG25440 | Deleted |
| DEATH AND PERSONAL (CG30200+) | |
| CG30772 | Statutory reference amended |
| CG32261 | Amendment of contact details |
| TRUSTS AND CAPITAL GAINS TAX (CG33000+) | |
| CG38270 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| COMPANIES AND GROUPS OF COMPANIES (CG40200+) | |
| CG45455 | Changes to incorporate the comments on the Johnston Publishing decision |
| CG45456 | Changes to incorporate the comments on the Johnston Publishing decision |
| CG45456a | New guidance to incorporate the comments on the Johnston Publishing decision |
| SHARES AND SECURITIES (CG50200+) | |
| CG52810 | Minor amendment made |
| CG53120 | Updated in regard to the new business clearance guidance |
| CG57200 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57203 | Deleted |
| CG57213 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| Cg57214 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57220 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57221 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57222 | New guidance to reflect the new remittance basis contained in FA08/Sch7 |
| CG57260 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57270 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57275 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57276 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57280 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57281 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57282 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57283 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57290 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57291 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57295 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57298 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57301 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57305 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57310 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57311 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57312 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57320 | Deleted |
| CG57321 | Deleted |
| CG57322 | Deleted |
| CG57325 | Deleted |
| CG57326 | Deleted |
| CG57330 | Deleted |
| CG57331 | Deleted |
| CG57332 | Deleted |
| CG57340 | Deleted |
| CG57341 | Deleted |
| CG57350 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57351 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57354 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57360 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57362 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57365 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57366 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57370 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57371 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| CG57375 | Heading and text changed to reflect the new remittance basis contained in FA08/Sch7 |
| RELIEFS (CG60200+) | |
| CG64100 | Update to reflect introduction of non statutory business clearance process |
| CHATTELS AND OTHER ASSETS (CG76500+) | |
| CG77967 | Obsolete guidance deleted |
| CG78126 | Update to reflect FA2008 changes |
| APPENDICES (CGAPP1+) | |
| CGAPP10 | Amended to explain share identification for wider purposes where no statutory rule |
