Capital Gains Tax (CGT) reliefs


CGT is a tax you pay on any capital gain (profit) made when you dispose of an asset.

You might be able to apply reliefs or exemptions, which will reduce the amount of CGT that you must pay. This section explains the main CGT reliefs and exemptions available.

You might be able to claim a credit for foreign CGT you have paid.


Even where no tax is due because of the use of reliefs or exemptions, you must file a return.

Next: Indexation Relief