Capital Gains Tax
Revised and up to date for 2025/26.This course provides an overview on capital gains tax (CGT) and its complexities. Learn more about this tax and what rates can be charged, and when. You'll also gain an understanding of the associated exemptions, reliefs, CGT self-assessment and the HMRC penalties.
Capital Gains Tax
This course will enable you to
- Understand capital gains tax (CGT) and the rates that are currently charged
- Calculate chargeable gains and learn about the CGT reliefs available
- Know how and when gains should be reported to HMRC, along with the associated deadlines and tax payment dates
- Advise on additional compliance and reporting, as well as HMRC’s penalty regime
About the course
Capital gains tax (CGT) is a tax charged on the capital gain or profit, made on the disposal of any asset. At first glance, this sounds straightforward. However, there can be a minefield of complexities to navigate through, not to mention numerous compliance obligations to fulfil.
This course provides an overview of what CGT is, and the rates being charged, as well as exemptions, calculations and reliefs. You'll discover the procedures behind CGT self-assessment and how to make sure you are compliant, along with the penalties issued if something goes wrong.
Look inside
Contents
How it works
Author
Sarah Laing
Sarah is a Chartered Tax Accountant (CTA) and a member of the Chartered Institute of Taxation (CIOT). Sarah currently works as a freelance tax author providing technical writing services to the tax and accountancy professions.
