Guidance

Capital Gains Tax, share reorganisations and company takeovers (Self Assessment helpsheet HS285)

Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.

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This guide explains share reorganisations involving shares held by:

It includes Capital Gains Tax rules for:

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
The helpsheet for the tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.
6 April 2021
Guidance has been updated to include Capital Gains Tax, share reorganisations and company takeovers (Self Assessment Helpsheet HS285 2021)
6 April 2020
The helpsheet has 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 helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
21 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.