Guidance

Debts and Capital Gains Tax: HS296 Self Assessment helpsheet

How debts, loans and securities are treated for Capital Gains Tax.

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This guide explains the basic rules on how debts are dealt with for Capital Gains Tax purposes. It includes loans, securities, qualifying corporate bonds, bankruptcy, receivership and liquidation.

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.