Personal tax – guidance

Debts and Capital Gains Tax: HS296 Self Assessment helpsheet

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

Documents

HS296 Debts and Capital Gains Tax (2014)

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HS296 Debts and Capital Gains Tax (2013)

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Detail

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.