1016 - Amount of Gain

Enter the amount of the chargeable gain.

If the gain arises on an asset which was not wholly a business or a non-business asset during the period you held it from 6 April 1998, the gain must be appropriately apportioned between the business and non-business elements. Part of the gain will qualify for the business asset taper and the other part for the non-business asset taper (see Help Sheet 279).

If you have to apportion a gain between business and non-business elements, treat the 2 parts as separate gains for the purposes of this calculator, one gain attracting business taper relief and the other non-business taper relief.