188ÌåÓý

The legislation relating to the taxation of chargeable gains is in the (“T°ä³Ò´¡92â€�).

This manual contains explains HMRC’s interpretation of relevant legislation and why. It is written primarily for professionals such as HMRC staff and accountants as well as people who hold HMRC to account such as agents and journalists. The guidance is not comprehensive and does not provide a definitive answer in every case. HMRC publishes amended or supplementary guidance if there’s a change in the law or in the department’s interpretation of it.

Throughout this manual legislative references are to the TCGA92, unless otherwise stated.

The main way to get to the capital gains manual pages you need is by making use of the contents pages.ÌýWe strongly recommend that you study the contents pages of each chapter of the manual to make sure that the further detail is not taken out of context. If you aren't on a contents page, you can find contents by selecting the ‘Contents' link at the top of each page.Ìý

As well as the capital gains manual, there are also a number of other sources of guidance produced by HMRC which may be able to assist you. These include:

• the 188ÌåÓý website provides an introduction to Capital Gains Tax
• the Capital Gains pages of the Self Assessment tax return
• the helpsheets for Capital Gains Tax
• the Venture Capital ManualÌýwhich includes guidance on the capital gains aspects of the Enterprise Investment Scheme and on Share Loss Relief
• the Inheritance Tax ManualÌý- for information about how to make general enquiries, customers can visit Inheritance Tax: general enquiries
• the Cryptoassets manualÌýwhich includes guidance on the tax treatment of cryptoassets
• (This content has been withheld because of exemptions in the Freedom of Information Act 2000)Ìýlearning material (available for HMRC staff only)