Written question asked by Jim McMahon (Labour) on Wednesday, 4 March 2026, in the House of Commons. It was due for an answer on Monday, 9 March 2026. It was answered by Dan Tomlinson (Labour) on Monday, 9 March 2026 on behalf of the Treasury.
Employee Ownership: Capital Gains Tax
- Question
-
To ask the Chancellor of the Exchequer, whether HMRC will publish guidance specifically addressing the application of CGT-by-instalments under section 280 of the Taxation of Chargeable Gains Act 1992 in cases involving disposals to Employee Ownership Trusts.
- Answer
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The conditions for making an application to pay Capital Gains Tax by instalments are set out within HMRC’s Capital Gains Manual at CG14910, available at GOV.UK. HMRC has confirmed to the employee ownership sector that this guidance applies to disposals to Employee Ownership Trusts, in the same way as for any other disposal.
A Self-Assessment tax return helpsheet on Employee Ownership Trusts will also be made available on GOV.UK from April 2026. This helpsheet will set out the process for applying to pay tax by instalments following disposals to Employee Ownership Trusts.
Secondary information
- Type
- Written question
- Reference
- 117820
- Session
- 2024-26
- Grouped for answer
- Yes
- Subjects
- Capital gains tax Employee ownership
- Legislation
- Taxation of Chargeable Gains Act 1992
- Link
- View this Written question on www.parliament.uk
Librarians' tools
- Timestamp
- 2026-03-09 15:36:19 +0000
- URI
- http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/117820
- In Indexing
- http://indexing.parliament.uk/Content/Edit/1?uri=http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/117820
- In Solr
- https://search.parliament.uk/claw/solr/?id=http://data.parliament.uk/writtenparliamentaryquestion/commons/2024-26/117820