Shares and investments - Capital Gains Tax

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.

Business Asset Disposal Relief
Business Asset Disposal Relief can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim the relief

Gift Hold-Over Relief
Holdover relief on gifts means you don't pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

Tax when you sell shares
Working out and paying Capital Gains Tax (CGT) if you sell shares, claiming tax relief

Capital Gains Tax: share reorganisation, takeover or merger
Calculate the cost of your shares in a company that's been taken over or has reorganised shares

Tax and Employee Share Schemes
Tax advantages on employee share schemes including Share Incentive Plans, Save As You Earn, Company Share Option Plans and Enterprise Management Incentives

Gilt-edged securities exempt from Capital Gains Tax
Applicable under section 115 of the Taxation of Chargeable Gains Act 1992

Negligible Value agreements
The Negligible Value list is a list of shares formerly quoted on the London Stock Exchange, which have been declared of Negligible Value

Shares and Assets Valuation for tax purposes
Guidance, forms and manuals relating to Shares and Assets Valuation