Items like antiques or historical artefacts discovered on or under your land can be treated as chattels for Capital Gains Tax (CGT) purposes – even if they came with the property!

Because they’re not permanently attached, they’re considered movable property, just like:

Furniture
Artwork & antiques
Silverware
Classic Vehicles

CGT Relief on Chattels:
Sold for £6,000 or less? No CGT due!
Sold between £6,000 and £15,000? You might qualify for marginal relief – meaning lower tax.
Selling a set of items? The £6,000 limit applies to the full set, not each piece – and special rules apply if sold separately.

If you’re unsure how this might affect you or need help calculating any potential gains, we’re here to help.

Message us anytime for expert tax advice