Change of https://www.gov.uk/government/publications/partnerships-and-capital-gains-tax-hs288-self-assessment-helpsheet

Change description : 2026-04-06 00:15:00: The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. [Guidance and regulation]

Showing diff : 2025-04-05 23:18:53.051605640 +00:00..2026-04-06 00:30:19.879516077 +00:00

Guidance

Partnerships and Capital Gains Tax (Self Assessment helpsheet HS288)

Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20252026 — See all updates

Documents

HS288 Partnerships and Capital Gains Tax (2025)(2025 to 2026)

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HS288 Partnerships and Capital Gains Tax (2024)(2024 to 2025)

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HS288 Partnerships and Capital Gains Tax (2023)(2023 to 2024)

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HS288 Partnerships and Capital Gains Tax (2022)(2022 to 2023)

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Details

This guide explains how partnerships are treated for Capital Gains Tax. It will also help you fill in the Capital Gains Tax summary pages of your Self Assessment tax return.

Updates to this page

Published 4 July 2014
Last updated 6 April 20252026 + show all updates

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

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Update history

2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

2025-04-06 00:15
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 2017 to 2018 has been removed.

2022-04-06 00:30
The helpsheet for tax year 2021 to 2022 has been added, and the version for tax year 2017 to 2018 has been removed.