Guidance

Capital Gains Tax and Debts (Self Assessment helpsheet HS296)

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

Documents

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HTML

HTML

HTML

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

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
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
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.
6 April 2021
A new version of the helpsheet has been added for the 2020 to 2021 tax year.
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.
7 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.
15 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.