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United Kingdom · Question · Written question

UIN 1344

Capital Gains Tax

Original

answeredUnited Kingdom· UK Parliament· EN

Introduced

14 May 2026

Last action

20 May 2026 · Answer

Status

Answered

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Subjects

Discovery layer

Source updated

20 May 2026

Summary

To ask the Chancellor of the Exchequer, whether HMRC has provided (a) advice and (b) guidance on whether the payment of non-monetary donations crystallises capital gains tax liability for donors.

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Timeline

  1. 14 May 2026

    Written question

    To ask the Chancellor of the Exchequer, whether HMRC has provided (a) advice and (b) guidance on whether the payment of non-monetary donations crystallises capital gains tax liability for donors.

    Source: Commons

  2. 20 May 2026

    Answer

    Capital gains tax is charged for a tax year on chargeable gains accruing in the year to a person on the disposal of assets. Donating an asset is classed as being a disposal of it and a gain may accrue at that time. Whether a capital gains tax liability ar...

    Source: Written answer

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