HM Revenue & Customs

1308 - Allowable costs (including purchase price)

Based upon your entries this is the total of all your allowable costs and for your disposals of property and other assets (other than disposals of shares and securities). Allowable costs will usually include the purchase price, any improvement expenditure, any incidental costs of acquisition, and any incidental costs of disposal.

The figure shown here is the total of allowable costs included in capital gains computation worksheets you have completed for disposals of property and other assets (other than disposals of shares and securities) plus the allowable costs for such disposals that you have entered separately.