Guidance

Chattels and Capital Gains Tax: HS293 Self Assessment helpsheet

How chattels are treated for Capital Gains Tax.

Documents

HS293 Chattels and Capital Gains Tax (2014)

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Details

This guide explains:

  • what chattels are
  • how chattels are treated for Capital Gains Tax
  • whether you’ve made a gain
  • calculating gains and losses
  • sets of chattels
  • wasting assets
  • business assets
Published 4 July 2014
Last updated 6 April 2017 + full page history
  1. The 2016 to 2017 helpsheet has been added to this page.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.