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Research and analysis EXPLORING AWARENESS AND UNDERSTANDING OF CAPITAL GAINS TAX OBLIGATIONS ON THE SALE OF A RESIDENTIAL PROPERTY Research to understand why Capital Gains Tax (CGT) is not
always paid and how best to raise awareness of, and compliance with, CGT obligations for the sale of a residential property. Get emails about this page DOCUMENTS EXPLORING AWARENESS AND
UNDERSTANDING OF CGT OBLIGATIONS ON THE SALE OF A RESIDENTIAL PROPERTY Ref: HMRC Research Report Number 597 PDF, 775 KB, 23 pages DETAILS HMRC commissioned this research to understand why
Capital Gains Tax (CGT) is not always paid and to identify the potential attitudinal and behavioural levers that could be used to improve compliance. More specifically, the research explored
customers’ awareness of how property disposals are taxed, what prompts individuals to consider whether CGT is due and the sources of information on CGT that customers use. The research
involved 37 in-depth interviews with people who had declared CGT, people who had not, and accountants. They took place between October 2018 and February 2019. UPDATES TO THIS PAGE Published
26 November 2020 SIGN UP FOR EMAILS OR PRINT THIS PAGE Get emails about this page Print this page
