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    1. Home
    HMRC internal manual

    Capital Gains Manual

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

    CG18000C - Introduction and computation: annual exempt amount: contents


    INTRODUCTION AND COMPUTATION

    Annual exempt amount

    1. CG18000
      Annual Exempt Amount - Introduction
    2. CG18050
      Settlements for disabled persons
    3. CG18090
      Trust exemption
    4. CG18091
      Before 6 April 2019
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