Guidance

Chattels and Capital Gains Tax (Self Assessment helpsheet HS293)

Use this helpsheet to understand how chattels are treated for Capital Gains Tax and how to calculate gains or losses.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

Personal possessions and Capital Gains Tax 20232024 (HS293)

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Chattels

Personal possessions and Capital Gains Tax 20222023 (HS293)

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Chattels and Capital Gains Tax 20212022 (HS293)

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Chattels and Capital Gains Tax 20202021 (HS293)

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Details

This guide explains what chattels are and how chattels are treated for Capital Gains Tax.

You can also find out:

  • whether you’ve made a gain
  • how to calculate gains and losses
  • about sets of chattels
  • about wasting assets
  • about business assets
Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  2. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  3. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  4. Helpsheet ‘Chattels and Capital Gains Tax 2021 (HS293) added to page.

  5. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  6. The 2018 to 2019 helpsheet has been added.

  7. The 2017 to 2018 helpsheet has been added.

  8. The 2016 to 2017 helpsheet has been added to this page.

  9. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  10. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  11. First published.