51²è¹Ý

51²è¹Ý

We use some essential cookies to make this website work.

We’d like to set additional cookies to understand how you use 51²è¹Ý, remember your settings and improve government services.

We also use cookies set by other sites to help us deliver content from their services.

You have accepted additional cookies. You can change your cookie settings at any time.

You have rejected additional cookies. You can change your cookie settings at any time.

View cookies
Skip to main content
51²è¹Ý

Navigation menu

Menu
Search 51²è¹Ý

Services and information

  • 51²è¹Ý
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments

    Departments, agencies and public bodies

  • News

    News stories, speeches, letters and notices

  • Guidance and regulation

    Detailed guidance, regulations and rules

  • Research and statistics

    Reports, analysis and official statistics

  • Policy papers and consultations

    Consultations and strategy

  • Transparency

    Data, Freedom of Information releases and corporate reports

Search

Beta This part of 51²è¹Ý is being rebuilt – find out what beta means

  1. Home
HMRC internal manual

Capital Gains Manual

From:
HM Revenue & Customs
Published
12 March 2016
Updated:
14 May 2025 - See all updates
  1. Back to contents

CG70200C - Capital Gains Manual: Land

  1. CG70200SUBC
    Land: contents
  2. CG70700C
    Leases: contents
  3. CG71700C
    Mineral leases and royalties: contents
  4. CG71800C
    Part-disposals of land: contents
  5. CG72100P
    Compulsory purchase of land: contents
  6. CG72300C
    Compensation payments to displaced tenants: contents
  7. CG72600P
    Land: development value
  8. CG72800C
    consideration due after date of disposal: contents
  9. CG73000
    Land: exchange of joint interests
  10. CG73100
    Housing associations
  11. CG73200
    Woodlands: commercial woodlands
  12. CG73300P
    National heritage: Contents
  13. CG73500
    Furnished holiday lettings: general
  14. CG73505
    Consequences of abolition
  15. CG73550
    Residential Property gains
  16. CG73600P
    Capital Gains Manual: Land: Capital gains tax (CGT) on assets subject to annual tax on enveloped dwellings (ATED): Disposals from 6 April 2013 to 5 April 2019
  17. CG73700C
    Non-Resident Capital Gains Tax (NRCGT) - Disposals from 6 April 2015 to 5 April 2019: contents
  18. CG73920P
    Non-Resident Capital Gains (NRCG) and the exemptions: Disposals from 6 April 2019
  19. CG73995P
    Non-Resident Chargeable Gains (NRCG) : UK property rich collective investment vehicles: Contents 
  20. CG74000C
    Land valuation procedures: contents
Previous page
Next page

Is this page useful?

  • Maybe
Thank you for your feedback

Help us improve 51²è¹Ý

Don’t include personal or financial information like your National Insurance number or credit card details.

Help us improve 51²è¹Ý

To help us improve 51²è¹Ý, we’d like to know more about your visit today. .

Services and information

  • 51²è¹Ý
  • Births, death, marriages and care
  • Business and self-employed
  • Childcare and parenting
  • Citizenship and living in the UK
  • Crime, justice and the law
  • Disabled people
  • Driving and transport
  • Education and learning
  • Employing people
  • Environment and countryside
  • Housing and local services
  • Money and tax
  • Passports, travel and living abroad
  • Visas and immigration
  • Working, jobs and pensions

Government activity

  • Departments
  • News
  • Guidance and regulation
  • Research and statistics
  • Policy papers and consultations
  • Transparency
  • How government works
  • Get involved

Support links

  • Help
  • Privacy
  • Cookies
  • Accessibility statement
  • Contact
  • Terms and conditions
  • Rhestr o Wasanaethau Cymraeg
  • Government Digital Service
All content is 51²è¹Ý , except where otherwise stated