Guidance

Personal possessions and Capital Gains Tax (Self Assessment helpsheet HS293)

Use this helpsheet to understand how personal possessions, or chattels, are treated for Capital Gains Tax and how to calculate gains or losses.

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This guide explains what personal possessions are and how they are treated for Capital Gains Tax.

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Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

6 April 2025
Personal possessions and Capital Gains Tax 2025 (HS293) has been added and Chattels and Capital Gains Tax 2021 (HS293) has been removed.
6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
6 April 2023
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
6 April 2022
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.
6 April 2021
Helpsheet ‘Chattels and Capital Gains Tax 2021 (HS293) added to page.
6 April 2020
A new version of the helpsheet has been added for the 2019 to 2020 tax year.
6 April 2019
The 2018 to 2019 helpsheet has been added.
6 April 2018
The 2017 to 2018 helpsheet has been added.
6 April 2017
The 2016 to 2017 helpsheet has been added to this page.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
10 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.