ChattelsPersonal possessions and Capital Gains Tax (Self Assessment helpsheet HS293)
Use this helpsheet to understand how chattelspersonal possessions, or 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
20242025 — See all updates
Documents
Details
This guide explains what chattelspersonal possessions are and how chattelsthey 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
chattelspersonal possessions
- about wasting assets
- about business assets
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
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Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
Personal possessions and Capital Gains Tax 2025 (HS293) has been added and Chattels and Capital Gains Tax 2021 (HS293) has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2022-04-06 00:15
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.
Details
This guide explains what chattelspersonal possessions are and how chattelsthey 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
chattelspersonal possessions
- about wasting assets
- about business assets
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
Personal possessions and Capital Gains Tax 2025 (HS293) has been added and Chattels and Capital Gains Tax 2021 (HS293) has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2022-04-06 00:15
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.
Details
This guide explains what chattelspersonal possessions are and how chattelsthey 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
chattelspersonal possessions - about wasting assets
- about business assets
Updates to this page
Sign up for emails or print this page
Update history
2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
2025-04-06 00:15
Personal possessions and Capital Gains Tax 2025 (HS293) has been added and Chattels and Capital Gains Tax 2021 (HS293) has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2022-04-06 00:15
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.