On this page, we discuss briefly what happens if you make a loss when you dispose of an asset, or if the asset is lost or destroyed.

On this page, we discuss some of the capital gains tax (CGT) consequences of selling assets other than your home, such as shares and personal belongings. 

On this page, we look at how you calculate your property income for tax purposes – in other words, your profit from renting out property. This includes identifying your income and understanding your allowable expenses, all of which are important when calculating your taxable profit. There are also ...

If you receive rental income from letting furnished accommodation within your own home (for example, if you have a lodger), you may be able to benefit from the ‘rent-a-room’ scheme. 

On this page, we discuss the non-resident landlord scheme in more detail and set out what it means for you, whether you are a tenant or non-resident landlord. If you manage a UK property on behalf of a friend or family member overseas, you may also have obligations under the scheme as a letting ...

The breakdown of a marriage or civil partnership can be a stressful time for all concerned. Below, we cover some key points to consider from a capital gains tax (CGT) perspective.