- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
How chattels are treated for Capital Gains Tax.
Ref: HS293 PDF, 239KB, 4 pages
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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
Updated: 6 April 2017
- The 2016 to 2017 helpsheet has been added to this page.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.