Capital gains tax generally only applies if you are resident in the UK. However, in certain circumstances you can also be liable if you sell an asset while non-UK resident for tax purposes. 

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. 

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. 

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 ...

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.