HMRC Guidance references Found 26 results. HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15742] Compensation: assets damaged/destroyed: destroyed buildings: ESC D19 HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occasions of charge: Capital receipts not treated as disposals [CG12820P] [CG12820] Capital receipts not disposals: receipts exceed allowable expenditure HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15710] Compensation: part of capital sum not applied not `small' HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15750] Compensation: assets damaged/destroyed: part of compensation applied HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15745] Compensation: assets damaged/destroyed: `replacement' HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15725] Compensation: wasting assets HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15700] Compensation: assets damaged/destroyed: introduction HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15703] Compensation: assets damaged/destroyed: meaning of `small' HMRC Manuals > Tax Manuals > Capital Gains Manual > Individuals [CG20220C] > Capital Gains manual: individuals: effects of residence, ordinary residence and domicile: domicile and the disposal by non-domiciled individuals of assets situated abroad [CG25300P] > Death and Personal Representatives: Liability to the date of death and procedures [CG30320C] [CG26240] Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A – year of departure 2012-13 or earlier HMRC Manuals > Tax Manuals > Capital Gains Manual > Individuals [CG20220C] > Capital Gains manual: individuals: effects of residence and domicile for departures on or after 6 April 2013 and general rules from 6 April 2013 [CG26500P] [CG26610] Arrival in and departure from UK: temporary non-residence: exceptions to the exclusion from section 10A* – year of departure 2013-14 HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P] [CG12965] Capital sums derived from assets: interaction of sections 22 and 24 TCGA 1992 HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15744] Compensation: assets damaged/destroyed: replacement assets: time limits HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15773] Compensation: land and buildings: demolition costs HMRC Manuals > Tax Manuals > Capital Gains Manual > Capital Gains Manual: Land [CG70200c] > Capital Gains Manual: Land: Leases: Merger of leases [CG71400P] > Capital Gains Manual: Land: Land: development value [CG72600P] [CG70300] Land: destruction of buildings HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: computation [CG14200C] > Capital Gains manual: introduction and computation: computation: compensation [CG15700P] [CG15740] Compensation: asset lost or destroyed HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P] [CG12985] Capital sums derived from assets: section 22(1) TCGA 1992: meaning of 'derived from assets' HMRC Manuals > Tax Manuals > Capital Gains Manual > Capital Gains Manual: Land [CG70200c] > Capital Gains Manual: Land: Land [CG70200SUBC] > Capital Gains Manual: Land: Land: Introduction to CGT and land [CG70200P] [CG70205] Land: what is land? HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P] [CG12948] Capital sums derived from assets: section 22 (1)(a) TCGA 1992: compensation HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: repudiation of concessions which defer capital gains charges [CG13650P] [CG13650] Repudiation of concessions which defer capital gains charges: Background HMRC Manuals > Tax Manuals > Capital Gains Manual > Capital Gains Manual: Chattels and other assets [CG76550C] > Capital Gains Manual: Chattels and other assets: European matters [CG77700P] [CG78110] Europe: grubbing up scheme: what this guidance is about HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: rebasing to 31 March 1982 [CG16700C] > Capital Gains manual: introduction and computation: rebasing to 31 March 1982: halving relief on deferred gains before 31 March 1982 [CG16980P] [CG16989] Rebasing: deferred charges: gains pre-31/3/82: list of provisions HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: indexation [CG17200C] > Capital Gains manual: introduction and computation: indexation: more complicated computations from 6.4.88 [CG17350P] [CG17360] Indexation: from 6/4/88: small part-disposals HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P] [CG12952] Capital sums derived from assets: section 22 (1)(c) TCGA 1992: forfeiture or surrender of rights HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: rebasing to 31 March 1982 [CG16700C] [CG16960] Rebasing following 'small' part-disposal HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P] [CG12950] Capital sums derived from assets: section 22 (1)(b) TCGA 1992: insurance receipts HMRC Manuals > Tax Manuals > Capital Gains Manual > Introduction and computation [CG10200c] > Introduction and computation: occasions of charge [CG12700c] > Introduction and computation: occassions of charge: capital sums derived from assets [CG12940P] [CG12955] Capital sums derived from assets: section 22 (1)(d) TCGA 1992: use or exploitation of assets