On this page, we look at what information and records you might need to keep hold of if you have a capital gain or loss to report to HMRC.

Normally, if you sell (or otherwise dispose of – for example, if you give away) your only or main home, you do not have to pay capital gains tax on any profit if it has been your only or main home throughout the entire period of ownership. This is called main residence relief (or private residence ...

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 ...

If you give an asset to someone, you may have to pay capital gains tax, as you are disposing of something. The rules depend partly on who you make the gift to. For this purpose, a gift includes selling something for less than its market value.