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    1. Home
    HMRC internal manual

    Capital Gains Manual

    From:
    HM Revenue & Customs
    Published
    12 March 2016
    Updated:
    14 May 2025 - See all updates
    1. Back to contents
    2. CG10200C

    CG18601P - Introduction and computation: payment of tax: exceptions to normal rules: contents

    INTRODUCTION AND COMPUTATION

    Payment of tax: exceptions to normal rules

    1. CG18601
      Payment of tax: by instalments
    2. CG18620
      Payment of tax: occasions when payment can be sought from others
    3. CG18631
      Payment of tax: UK representatives of non residents
    4. CG18640
      Payment of tax: double taxation relief
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