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Posted Tue, 06 Aug 2024 15:37:05 GMT by Amit Shah
I own a LTD bullion company that has a large holding of Britannia coins which are considered CGT free when sold. I was wondering when I decide to close the business and liquidate assets, would I need to pay tax on those Britannias, assuming a profit is realised?
Posted Thu, 08 Aug 2024 10:42:58 GMT by HMRC Admin 25
Hi Amit,
From the very limited information you have provided, we assume the company is registered as limited in the UK.
Bullion coins from The Royal Mint are exempt from CGT for UK residents.
The closing of a business and the liquidation of its assets can be complex, and we can only recommend you seek professional advice as HMRC does not offer this. 
Thank you. 
Posted Thu, 08 Aug 2024 10:55:41 GMT by Amit Shah
Thank you for the reply. All understood, and I will seek out some advice. Best regards, Amit

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