% Generated by roxygen2: do not edit by hand
% Please edit documentation in R/hmrc_capital_gains.R
\name{hmrc_capital_gains}
\alias{hmrc_capital_gains}
\title{Download HMRC Capital Gains Tax statistics}
\source{
\url{https://www.gov.uk/government/organisations/hm-revenue-customs/series/capital-gains-tax-statistics}
}
\usage{
hmrc_capital_gains(tax_year = NULL, measure = NULL, cache = TRUE)
}
\arguments{
\item{tax_year}{Character vector or \code{NULL} (default = all years).
Filter to specific tax years, e.g. \code{"2022-23"}.}

\item{measure}{Character vector or \code{NULL} (default = all measures).
Valid values: \code{"taxpayers_total_thousands"},
\code{"taxpayers_individuals_thousands"}, \code{"taxpayers_trusts_thousands"},
\code{"males_pct"}, \code{"females_pct"},
\code{"gains_individuals_gbp_m"}, \code{"gains_trusts_gbp_m"},
\code{"gains_total_gbp_m"}, \code{"tax_individuals_gbp_m"},
\code{"tax_trusts_gbp_m"}, \code{"tax_total_gbp_m"}.}

\item{cache}{Logical. Use cached file if available (default \code{TRUE}).}
}
\value{
An \code{hmrc_tbl} (long format) with columns \code{tax_year}, \code{measure},
\code{value}. Numbers of taxpayers are in thousands; amounts in millions
of pounds; percentages in percent. Suppressed cells return \code{NA}.
}
\description{
Downloads and tidies HMRC Table 1 of the Capital Gains Tax statistics
bulletin: estimated number of CGT taxpayers, amounts of gains, and tax
liabilities by year of disposal. Data runs from 1987-88 onwards and is
published annually each summer.
}
\details{
Gains are after the deduction of taper relief and losses plus attributed
gains, but before deduction of the Annual Exempt Amount. Trusts include
personal representatives of the deceased. Statistics for the latest two
tax years are provisional and are revised in subsequent publications as
late returns arrive.
}
\examples{
\donttest{
op <- options(hmrc.cache_dir = tempdir())
hmrc_capital_gains()
hmrc_capital_gains(measure = "tax_total_gbp_m")
hmrc_capital_gains(tax_year = "2022-23")
options(op)
}

}
\seealso{
Other data fetchers: 
\code{\link{hmrc_corporation_tax}()},
\code{\link{hmrc_creative_industries}()},
\code{\link{hmrc_fuel_duties}()},
\code{\link{hmrc_income_tax_stats}()},
\code{\link{hmrc_inheritance_tax}()},
\code{\link{hmrc_patent_box}()},
\code{\link{hmrc_property_transactions}()},
\code{\link{hmrc_rd_credits}()},
\code{\link{hmrc_stamp_duty}()},
\code{\link{hmrc_tax_gap}()},
\code{\link{hmrc_tax_receipts}()},
\code{\link{hmrc_tobacco_duties}()},
\code{\link{hmrc_vat}()}
}
\concept{data fetchers}
