Original document : https://www.gov.uk/government/publications/husband-and-wife-civil-partners-divorce-dissolution-and-separation-hs281-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:31:20.849917176 +00:00..2025-04-05 23:19:40.406823446 +00:00

Guidance

Capital Gains Tax, civil partners and spouses (Self Assessment helpsheet HS281)

Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20242025 — See all updates

Documents

HS281 Capital Gains Tax civil partners and spouses (2024)(2025)

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HS281 Capital Gains Tax civil partners and spouses (2023)(2024)

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HS281 Capital Gains Tax civil partners and spouses (2022)(2023)

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HS281 Capital Gains Tax civil partners and spouses (2021)(2022)

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Details

This guide explains the Capital Gains Tax treatment for civil partners and spouses. It also covers:

  • separation
  • dissolution
  • divorce
  • Private Residence Relief
  • Hold-over Relief

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

2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 2022 to 2023 has been added, and the version for tax year 2017 to 2018 has been removed.

2022-04-06 00:30
The helpsheet for tax year 2021 to 2022 has been added. The versions for tax years 2015 to 2016, 2016 to 2017 and 2017 to 2018 have been removed.