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Guidance

Personal possessions and Capital Gains Tax (Self Assessment helpsheet HS293)

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

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  2. Personal possessions and Capital Gains Tax 2025 (HS293) has been added and Chattels and Capital Gains Tax 2021 (HS293) has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  6. Helpsheet ‘Chattels and Capital Gains Tax 2021 (HS293) added to page.

  7. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

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

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

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

  13. First published.

Documents

Personal possessions and Capital Gains Tax 2026 (HS293)

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Personal possessions and Capital Gains Tax 2025 (HS293)

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Personal possessions and Capital Gains Tax 2024 (HS293)

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Personal possessions and Capital Gains Tax 2023 (HS293)

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Details

This guide explains what personal possessions are and how they 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 personal possessions
  • about wasting assets
  • about business assets

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