Guidance

Chattels and Capital Gains Tax (Self Assessment helpsheet HS293)

Use this helpsheet to understand how chattels are treated for Capital Gains Tax and how to calculate gains or losses.

Documents

Details

This guide explains what chattels are and how chattels are treated for Capital Gains Tax.

You can also find out:

  • whether you’ve made a gain
  • how to calculate gains and losses
  • about sets of chattels
  • about wasting assets
  • about business assets
Published 4 July 2014
Last updated 6 April 2020 + show all updates
  1. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  2. The 2018 to 2019 helpsheet has been added.

  3. The 2017 to 2018 helpsheet has been added.

  4. The 2016 to 2017 helpsheet has been added to this page.

  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  7. First published.