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    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聽
    20. CG74000C
      Land valuation procedures: contents
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