CG77570 - Gains: disposal of found objects: treasure: rewards
If treasure is retained by the Crown ex gratia rewards may be paid, see CG77528. »Ê¹ÚÌåÓýappse have no tax consequences. »Ê¹ÚÌåÓýapp rewards are pure gifts of cash and are not chargeable to Capital Gains Tax.
Where treasure trove was retained by the Crown, a cash reward may have been paid to the finder. This too was a pure gift of cash not chargeable to Capital Gains Tax.