Guidance

Capital Gains Tax land and leases (Self Assessment helpsheet HS292)

Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.

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This guide explains your Capital Gains Tax liability when reporting disposals of land, including leases, compulsory purchase and valuations of land.

Published 4 July 2014

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

6 April 2026
HS292 Capital Gains Tax, land and leases (2026) added and HS292 Capital Gains Tax, land and leases (2022) removed.

6 April 2025
HS292 Capital Gains Tax, land and leases (2025) added and HS292 Capital Gains Tax, land and leases (2021) 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
4 January 2024
Section 4.1 for the ‘date of disposal’ has been updated in helpsheet HS292 (2023).
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
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
HS292 Capital Gains Tax, land and leases (2021) has been added.
6 April 2020
A new version of the helpsheet been added for the 2019 to 2020 tax year.
6 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The helpsheet has been added for the tax year 2017 to 2018.
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.
8 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
22 December 2014
Helpsheet 292 has been replaced
4 July 2014
First published.