Change of https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet

Change description : 2026-03-23 12:21:00: The helpsheet and examples for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 have been removed. [Guidance and regulation]

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Guidance

Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

Find out about Capital gains if you sell or dispose of a shareholding.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
623 AprilMarch 20242026 — See all updates

Documents

HS284 Shares and Capital Gains Tax (2024)(2025)

HTML

Example 3 (2024):(2025): gain for shares in a Section 104 holding

PDF, 185828 KB, 2 pages

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HS284 Shares and Capital Gains Tax (2023)(2024)

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Example 3 (2023):(2024): gain for shares in a Section 104 holding

PDF, 182185 KB, 2 pages

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HS284 Shares and Capital Gains Tax (2022)(2023)

HTML

Example 3 (2022):(2023): gain for shares in a Section 104 holding

PDF, 181182 KB, 2 pages

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HS284 Shares and Capital Gains Tax (2021)(2022)

HTML

Example 3 (2021):(2022): gain for shares in a Section 104 holding

PDF, 660181 KB, 2 pages

This file may not be suitable for users of assistive technology.

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Details

This guide explains the tax rules that apply when you sell or dispose of all or part of a shareholding. It explains:

  • why there are special rules
  • how to identify the shares disposed of
  • how to work out the gain under the ‘bed and breakfasting’ rule
  • how to work out the gain if the shares are held in a Section 104 holding
  • the treatment of units in a unit trust

Updates to this page

Published 4 July 2014
Last updated 623 AprilMarch 2024 + show2026 href="#full-history">+ show all updates

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Update history

2026-03-23 12:21
The helpsheet and examples for tax year 2024 to 2025 have been added, and the versions for tax year 2020 to 2021 have been removed.

2024-04-06 00:15
The helpsheet and examples for tax year 2023 to 2024 have been added, and the versions for tax year 2019 to 2020 have been removed.

2023-04-06 00:15
The helpsheet and examples for tax year 2022 to 2023 have been added, and the versions for tax year 2018 to 2019 have been removed.

2022-04-07 12:12
Example 3 for 2022 has been added. The helpsheet and example 3 for 2018 have been removed.

2022-04-06 00:15
We have added the Shares and Capital Gains Tax helpsheet for 2022.