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Capital Gains Tax (CGT) reliefs

  1. Overview
  2. Indexation Relief
  3. Farm Restructuring Relief
  4. Revised Entrepreneur Relief
  5. Principal Private Residence (PPR) Relief
  6. Property acquired between 7 December 2011 and 31 December 2014
  7. Disposal of a business or farm (Retirement Relief)
  8. Transfer of a site from a parent to a child

Overview

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.

Note

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

Next: Indexation Relief

Published: 24 June 2021 Print this page

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