Original document : https://www.gov.uk/government/publications/debts-and-capital-gains-tax-hs296-self-assessment-helpsheet

Change description : 2025-04-06 00:30:00: 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 23:30:57.669830975 +00:00..2025-04-05 23:37:47.846847115 +00:00

Guidance

Capital Gains Tax and Debts (Self Assessment helpsheet HS296)

Find out about the treatment of debts, loans and securities for Capital Gains Tax.

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

Documents

HS296 Capital Gains Tax and Debts (2024)(2025)

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HS296 Capital Gains Tax and Debts (2023)(2024)

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HS296 Capital Gains Tax and Debts (2022)(2023)

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HS296 Debts and Capital Gains Tax (2021)and Debts (2022)

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Details

This guide covers the basic rules on the treatment of debts for Capital Gains Tax purposes. It includes:

  • loans
  • securities
  • qualifying corporate bonds
  • bankruptcy
  • receivership
  • liquidation

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 00:30
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 13:09
A new version of the helpsheet has been added for the 2021 to 2022 tax year. We have also removed helpsheets for 2017 and 2018.