This page looks at child benefit and links to our guidance on how the high income child benefit charge (HICBC) works.

Universal credit is a means-tested benefit generally for people under state pension age to help with living costs. It covers people who are out of work, in work and those who cannot work. It can include amounts for certain housing costs, children and childcare costs with additional amounts for ...

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.

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.

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