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.

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. 

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 ...