Capital Gains Tax, share reorganisations and company takeovers (Self Assessment helpsheet HS285)
Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
Details
This guide explains share reorganisations involving shares held by:
- individuals
- personal representatives
- trustees
It includes Capital Gains Tax rules for:
- share reorganisations
- share reorganisations involving different classes of share
- rules for stock dividends
- demergers
- takeovers if the company making the takeover issues
sharesshares, and/or securities or both
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
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
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 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide explains share reorganisations involving shares held by:
- individuals
- personal representatives
- trustees
It includes Capital Gains Tax rules for:
- share reorganisations
- share reorganisations involving different classes of share
- rules for stock dividends
- demergers
- takeovers if the company making the takeover issues
sharesshares, and/or securities or both
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
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 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide explains share reorganisations involving shares held by:
- individuals
- personal representatives
- trustees
It includes Capital Gains Tax rules for:
- share reorganisations
- share reorganisations involving different classes of share
- rules for stock dividends
- demergers
- takeovers if the company making the takeover issues
sharesshares,and/or
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
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 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.