CGINDEX - Index page
Source: gov.uk (2025-12-09)


Topic

Area

Page Number

1965 holding

Shares & Securities

CG51640P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51640p)

1982 holding

Shares & Securities

CG51630P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51630p)

1982 rebasing

1982 valuation

CG16700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16700c)

Accrued Income Scheme

Shares & Securities

CG54500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg54500p)

Annual exempt amount

General

CG18000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18000c)

Appropriations to and from stock in trade

Reliefs

CG67900P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67900p)

Appropriations to and from trading stock

Corporate Groups

CG45900 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45900)

Assets derived from other assets

1982 valuation

CG16920 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16920)

ATED - Annual Tax on Enveloped Dwellings - Related Gains

Land

CG73600P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73600p)

Authorised Investment Funds (AIFs)

Companies

CG41302 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41302)

Authorised Unit Trusts

Companies

CG41330 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41330)

Avoidance - Losses of Companies

Losses

CG-APP8 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg-app8)

Avoidance - Losses of Individuals

Losses

CG-APP9 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg-app9)

Bare trusts

Trusts

CG34300C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg34300c)

Bed and breakfasting - shares

Shares & Securities

CG13350 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13350#)

Building societies

Companies

CG41000P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41000p)

Buildings - Negligible value and destruction

Land

CG13137 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13137)

Business Asset Disposal Relief

Reliefs

CG63950P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63950p)

Business Assets Rollover Relief

Reliefs

CG60250C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg60250c)

Capital allowances

1982 valuation

CG16900 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16900)

Capital contributions

Companies

CG43500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg43500p)

Capital loss anti-avoidance rule (TAAR 1)

Companies

CG40240P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg40240p)

Capital sums derived from assets

General

CG12940P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12940p)

Cashback

General

CG13026 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13026)

Charge on beneficiary

Non-resident Trusts

CG38570C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg38570c)

Charge on settlor

Non-resident Trusts

CG38430P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg38430p)

Chargeable Assets

General

CG11700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700c)

Chargeable Persons

General

CG10700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg10700c)

Charities

Reliefs

CG67500C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67500c)

Chattels

Chattels

CG76550P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg76550p)

Claims and elections

General

CG13700P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13700p)

Clogged losses

General

CG14561 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14561)

Commercial Woodlands

Land

CG73200 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73200)

Common Investment Funds

Companies

CG41355 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41355)

Companies & groups

Companies & groups

CG40200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg40200c)

Company reconstructions

Shares & Securities

CG52500C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg52500c)

Company reorganisations

Corporate Groups

CG45550P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45550p)

Compensation payments

General

CG13030P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13030p)

Compensation to Displaced Tenants

Land

CG72300C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg72300c)

Compulsory Acquisition of Land

Reliefs

CG61900P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg61900p)

Compulsory Purchase

Land

CG72100P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg72100p)

Computations

General

CG14200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14200c)

Conditional contracts

General

CG14261 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14261)

Connected persons

General

CG14560 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14560)

Consideration

General

CG14480P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14480p)

Conversion of securities

Shares & Securities

CG55000P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg55000p)

Corporate Capital Loss Restriction

Losses

CG-APP17 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg-app17)

Date of disposal

General

CG14250P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14250p)

Death & Personal Representatives

Life Events

CG30200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg30200c)

Debts

Chargeable Assets

CG11700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700c#)

Debts, debts on a security

Shares & Securities

CG53400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg53400p)

Deemed Disposal

Disposals

CG12703 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12703)

Deemed Not a Disposal

Disposals

CG12700 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12700)

Deep discount securities

Shares & Securities

CG54600P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg54600p)

Deferred Consideration & Overages

Land

CG72800C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg72800c)

Definition

Corporate Groups

CG45100P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45100p)

Definition

Shares & Securities

CG50200P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg50200p)

Degrouping charge

Corporate Groups

CG45400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45400p)

Demergers

Corporate Groups

CG45620 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45620)

Depreciatory transactions

General

CG13260 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13260)

Depreciatory transactions

Corporate Groups

CG46500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg46500p)

Destroyed assets

General

CG13120P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120p)

Disincorporation Relief

Reliefs

CG65800P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65800p)

Disposals - Introduction

Disposals

CG12700P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12700p)

Divorce and separation

Life Events

CG22400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg22400p)

Domicile

Residence & Domicile

CG25300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25300p)

Dormant Asset Scheme

General

CG12707 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12707)

Double taxation relief

General

CG14380 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14380)

Double taxation relief

General

CG18640 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18640)

Employee Ownership Trusts

Reliefs

CG67800C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800c)

Employee share schemes

Shares & Securities

CG56300C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56300c)

Employee shareholder shares

Shares & Securities

CG56705P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56705p)

Enterprise Investment Scheme and Corporate Venturing Scheme

Reliefs

CG62800P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg62800p)

ESC-D33

Capital sums derived from assets

CG13020 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13020)

European Tax Merger Directive

Corporate Groups

CG45700 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45700)

Exchange of assets

General

CG12701 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12701)

Exempt Persons

Chargeable Persons

CG10760 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg10760)

Exemptions - Introduction

Chargeable Assets

Exit charges

General

CG13400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13400p)

Exit charges

Companies

CG42370 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42370)

Extended time limits

Claims and elections

CG13750 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13750)

Foreign Currency

Foreign Currency

CG78300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg78300p)

Friendly societies

Companies

CG41600P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41600p)

Furnished Holiday Lettings

Land

CG73500 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73500)

Futures

Shares & Securities

CG56000P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56000p)

Gifts

General

CG12920 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12920)

Gifts

Reliefs

CG66450C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg66450c)

Gilt-edged securities

Shares & Securities

CG54900 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg54900)

Goodwill

Goodwill

CG68000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg68000c)

Groups

Companies

CG45000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45000c)

Hire purchases

General

CG12860 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12860#)

Housing Associations

Land

CG73100 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73100)

Incentive payments from Financial Institutions

General

CG13025 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13025)

Income tax interaction

General

CG14300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14300p)

Income to Capital anti-avoidance rule (TAAR 3)

General

CG44100P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg44100p)

Incorporation Relief

Reliefs

CG65700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65700c)

Indexation

General

CG17200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17200c)

Indexation

Corporate Groups

CG46100 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg46100)

Individuals

Individuals

CG20220C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg20220c)

Insolvency

Companies

CG40400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg40400p)

Insurance & Life Assurance

Insurance

CG69000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg69000c)

Intangible Assets

Chargeable Assets

CG11700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700c#)

Investment Trusts

Companies

CG41400 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41400)

Investors' Relief

Reliefs

CG63500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63500p)

Kink test

1982 valuation

CG16730P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16730p)

Land

Land

CG70200SUBC (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg70200subc)

Late claims

Claims and elections

CG13750 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13750)

Leases

Land

CG70700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg70700c)

Life interests

Trusts

CG36300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg36300p)

Limited Liability Partnerships

Partnerships

CG27050 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg27050)

Local authorities

Companies

CG41200 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41200)

Local Constituency Land Rollover Relief

Reliefs

CG61800P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg61800p)

Location of Assets

Situs

CG11700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg11700c#)

Loss streaming

Corporate Groups

CG47400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg47400p)

Losses

General

CG21500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg21500p)

Losses on loans to traders and guarantees

Reliefs

CG65900C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg65900c)

Lost assets

General

CG13120P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13120p)

Market value

General

CG14530 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg14530)

Migration

Companies

CG42300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42300p)

Migration & exit charges

General

CG13400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13400p)

Mineral Leases & Royalties

Land

CG71700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg71700c)

Mortgages

General

CG12706 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12706)

National Heritage

Land

CG73300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73300p)

Negligible value (& claims)

CG13125 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13125)

No gain no loss

Disposals

CG12705 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12705)

No gain no loss

1982 valuation

CG16880P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16880p)

Non-Resident Capital Gains

Land

CG73920P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73920p)

Non-Resident Capital Gains Tax

Land

CG73700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73700c)

Non-resident Trusts

Non-resident Trusts

CG38200SUBC (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg38200subc)

Occasions of charge

General

CG12700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12700c)

Oil & Gas

Oil & Gas

CG69400 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg69400)

Open-ended Investment Companies (OEICs)

Companies

CG41560 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41560)

Options

Chargeable Assets

CG12300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12300p)

Part disposals

Disposals

CG12730P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg12730p)

Part disposals

1982 valuation

CG16940 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16940)

Part disposals

Land

CG71800C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg71800c)

Particular types of company or organisation

Shares & Securities

CG56800C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg56800c)

Particular types of transaction

Shares & Securities

CG57800C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg57800c)

Partnerships

Partnerships

CG27000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg27000c)

Payment by instalments

General

CG18601 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18601)

Payment of CGT

General

CG18601P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg18601p)

Permanent establishment (foreign) of UK company

Companies

CG42080 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42080)

Permanent establishment (UK) of non-resident company

Companies

CG42100P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42100p)

Post Transaction Valuation Checks

Chattels

CG77001 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77001)

Private Residence Relief

Reliefs

CG64200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg64200c)

Probate valuations

Valuation

CG16251 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16251)

Qualifying Corporate Bonds (QCBs)

Shares & Securities

CG53700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg53700c)

Quoted options

Shares & Securities

CG55400P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg55400p)

Rates of tax

General

CG21000P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg21000p)

Rebasing

Corporate Groups

CG46300 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg46300)

Rebasing election

1982 valuation

CG16760P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16760p)

Recovery of CT from shareholders

Companies

CG40700P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg40700p)

Registered societies

Companies

CG41100 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41100)

Relevant securities

Shares & Securities

CG51650P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51650p)

Relief on Exchange of Joint Interests in Land

Land

CG73000 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73000)

Remittance basis

Residence & Domicile

CG25312 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25312)

Repudiation of concessional relief

General

CG13650P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13650p)

Residence & Domicile

Chargeable Persons

CG10900P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg10900p)

Residence & Domicile

Residence & Domicile

CG25000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25000c)

Residence & migration

Companies

CG42000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg42000c)

Residential Property Gains

Land

CG73550 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73550)

Retirement benefit schemes

Reliefs

CG67650P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67650p)

Retirement Relief

Reliefs

CG63200P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63200p)

Rights of action

Capital sums derived from assets

CG13015 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13015)

Rollover relief

Corporate Groups

CG45930 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45930)

Section 104 holding

Shares & Securities

CG51620P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51620p)

Settlor benefit

Trusts

CG34700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg34700c)

Share & Securities

Chargeable Assets

CG50200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg50200c)

Share identification rules

Shares & Securities

CG51500C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51500c)

Share identification rules for CGT

Shares & Securities

CG51550P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51550p)

Share identification rules for CT

Shares & Securities

CG51600P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51600p)

Share reorganisations

Shares & Securities

CG51700C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51700c)

Shares & Securities

Shares & Securities

CG50200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg50200c)

Shipping companies - Tonnage tax

Companies

CG41700 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41700)

Small part disposals

1982 valuation

CG16960 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16960)

Specific Assets

Chattels

CG76870P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg76870p)

Spouse and civil partner transfers

General

CG25000P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25000p)

Statement of Practice D12

Partnerships

CG27150 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg27150)

Substantial shareholdings exemption (SSE)

Shares & Securities

CG53000P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg53000p)

Taper relief

General

CG17895P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg17895p)

Temporary non-residence

Residence & Domicile

CG26500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg26500p)

Temporary residence

Residence & Domicile

CG25100P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg25100p)

Ten day rule

Shares & Securities

CG51615P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg51615p)

Time limits

Claims and elections

CG13750 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13750)

Trade Unions

Reliefs

CG67600P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67600p)

Transfer of Shares to Share Incentive Plan

Reliefs

CG61970P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg61970p)

Transfers (no gain no loss)

Corporate Groups

CG45300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg45300p)

Treasure

Chattels

CG77500C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77500c)

Trusts

Trusts

CG33000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg33000c)

UK Property Account

Land

CG-APP18C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg-app18c)

UK Property Rich Collective Investment Vehicles

Land

CG73995P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg73995p)

Unauthorised Unit Trusts

Companies

CG41350 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41350)

Unit & Investment Trust

Companies

CG41300P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41300p)

Valuation

Shares & Securities

CG59500C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg59500c)

Valuation

Chattels

CG77000 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg77000)

Valuations

Valuations

CG16200C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg16200c)

Value shifting

General

CG13220 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg13220)

Value shifting

Corporate Groups

CG48500P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg48500p)

Value shifting

Shares & Securities

CG58850P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg58850p)

Vaulation

Land

CG74000C (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg74000c)

Venture Capital Trusts (VCTs)

Companies

CG41520 (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg41520)

Wasting Assets

Chattels

CG76700P (https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg76700p)