Explanatory note

Official URL: https://assets.publishing.service.gov.uk/media/6ae09d1d16428df537606200/Explanatory_Note_-_Chargeable_gains__Miscellaneous_.odt
Attached to: Capital Gains Tax: returns for disposals of UK land and late filing penalties
Publisher / authority: HMRC
Type: attachment
Source: HMRC Budget 2026 tax documents (collection)
Collection heading: Other taxes and duties
Published / updated by source: 28 Oct 2026, 17:35 GMT
First seen by VERADIQ: 28 Oct 2026, 17:40 GMT

Preserved versions

Version	Captured	Reason	Type	Extraction	SHA-256
1	28 Oct 2026, 17:42 GMT	first capture	application/vnd.oasis.opendocument.text 15.5 KB	ok:odt	`6d94aa17ddf2c2c647f7498af583f90d77e9a238a3234a352f966b10e5d1b1ca`

Each version is an immutable copy; the SHA-256 identifies the exact bytes captured. A new version is recorded only when the content genuinely changes. The original is always at the official URL above.

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