Capital gains tax
The rules about paying tax when you sell something like shares, antiques, land and buildings.
Capital Gains Tax is a tax on the profit when you sell or give away something (an ‘asset’) that has increased in value. Explains when you have to pay, how it is worked out and how to pay.
General information, provides links to more information on calculating Capital Gains Tax, getting tax relief, paying your tax bill, help with self assessment and also provides links to application forms.
A calculator to help you work out how much capital gains tax you owe.
Capital gains tax is normally not payable on gains you make on the sale of your only or main home. But if you own more than one, there may be a bill to pay.
