Guidance

Chattels and Capital Gains Tax: HS293 Self Assessment helpsheet

How chattels are treated for Capital Gains Tax.

Documents

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 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The 2016 to 2017 helpsheet has been added to this page.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.