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Relationship breakdown and capital gains tax

Find out if you can defer, or 'roll over', CGT on assets that transfer to you in a divorce.

When the relationship breakdown rollover applies

Check that you have a court order or formal agreement that qualifies for the relationship breakdown CGT rollover.

Calculating CGT on a rollover asset

Find out when CGT applies to an asset after a relationship breakdown, and how to work out the asset's cost.

Main residence exemption in relationship breakdown

If a property was the home of you or your spouse, check if it is exempt from CGT.

QC66063