CG10110 - About this manual
About this manual
The legislation relating to the taxation of chargeable gains is in the .
This manual contains explains HMRC’s view of the legislation and why we take that view. It is written mainly for professionals such as HMRC staff and accountants as well as people who hold HMRC to account, such as agents and journalists.
This guidance is not comprehensive. It will not give a definitive answer for every situation. If the law changes, or HMRC's view changes, we may publish updated or extra guidance.
How to use this manual
The easiest way to find the pages you need is to use the contents pages. We strongly recommend that you read the contents pages for each chapter. This helps you make sure you are reading the right page and not taking guidance out of context.
If you are not already on a contents page, select Contents at the top of the page to get there.
Other HMRC guidance you may find helpful
As well as the Capital Gains Manual, HMRC publishes other guidance that may help, depending on what you need.
- Capital Gains Tax guidance on °Ç¸ç³Ô¹Ï
- Self Assessment: Capital gains summary (SA108) (°Ç¸ç³Ô¹Ï)
- Self Assessment forms and helpsheets for Capital Gains Tax (°Ç¸ç³Ô¹Ï)
- Venture Capital Schemes Manual
- Inheritance Tax Manual
- Cryptoassets manual
- HMRC staff learning material on Kallidus