Capital Gains Tax: introduction

Please note: Capital Gains Tax guidance from HM Revenue & Customs can be found on the GOV.UK website. We provide links to the key information below.

Capital Gains Tax
What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay

Capital Gains Tax for business
Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief