Capital Gains Tax land and leases (Self Assessment helpsheet HS292)
Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
Details
This guide explains your Capital Gains Tax liability when reporting disposals of land, including leases, compulsory purchase and valuations of land.
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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href="#full-history">+ show all updates
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Update history
2025-04-06 00:15
HS292 Capital Gains Tax, land and leases (2025) added and HS292 Capital Gains Tax, land and leases (2021) 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
2024-01-04 12:20
Section 4.1 for the ‘date of disposal’ has been updated in helpsheet HS292 (2023).
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed
2022-04-06 09:00
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 your Capital Gains Tax liability when reporting disposals of land, including leases, compulsory purchase and valuations of land.
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
2025-04-06 00:15
HS292 Capital Gains Tax, land and leases (2025) added and HS292 Capital Gains Tax, land and leases (2021) 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
2024-01-04 12:20
Section 4.1 for the ‘date of disposal’ has been updated in helpsheet HS292 (2023).
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed
2022-04-06 09:00
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 your Capital Gains Tax liability when reporting disposals of land, including leases, compulsory purchase and valuations of land.
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:15
HS292 Capital Gains Tax, land and leases (2025) added and HS292 Capital Gains Tax, land and leases (2021) 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
2024-01-04 12:20
Section 4.1 for the ‘date of disposal’ has been updated in helpsheet HS292 (2023).
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed
2022-04-06 09:00
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.