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.

On this page, we discuss what reporting obligations you have where you make a disposal on which capital gains tax (CGT) is chargeable. In some cases, you may be required to report the disposal to HMRC (and potentially pay the tax) within 60 days.

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.