Guidance

Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Find out about Capital gains if you sell or dispose of a shareholding.

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

Documents

HS284 Shares and Capital Gains Tax (2023)(2024)

HTML

Example 3 (2023):(2024): gain for shares in a Section 104 holding

PDF, 182185 KB, 2 pages

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HS284 Shares and Capital Gains Tax (2022)(2023)

HTML

Example 3 (2022):(2023): gain for shares in a Section 104 holding

PDF, 181182 KB, 2 pages

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HS284 Shares and Capital Gains Tax (2021)(2022)

HTML

Example 3 (2021):(2022): gain for shares in a Section 104 holding

PDF, 660181 KB, 2 pages

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HS284 Shares and Capital Gains Tax (2020)(2021)

HTML

Example 3 (2020):(2021): gain for shares in a Section 104 holding

PDF, 179660 KB, 2 pages

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Details

This guide explains the tax rules that apply when you sell or dispose of all or part of a shareholding. It explains:

  • why there are special rules
  • how to identify the shares disposed of
  • how to work out the gain under the ‘bed and breakfasting’ rule
  • how to work out the gain if the shares are held in a Section 104 holding
  • the treatment of units in a unit trust
Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. The helpsheet and examples for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

  2. The helpsheet and examples for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

  3. Example 3 for 2022 has been added. The helpsheet and example 3 for 2018 have been removed.

  4. We have added the Shares and Capital Gains Tax helpsheet for 2022.

  5. Guidance has been updated to include Shares and Capital Gains Tax (Self Assessment Helpsheet HS284 2021) and Example 3 (2020): gain for shares in a Section 104 holding.

  6. The helpsheet and working sheet have been added for the 2019 to 2020 tax year.

  7. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  8. The helpsheet and working sheet have been added for the tax year 2017 to 2018.

  9. The 2016 to 2017 helpsheet and example 3 have been added to this page.

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

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

  12. First published.