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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Details

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 7 April 2017 + show all updates
  1. The 2016 to 2017 helpsheet has been added to this page.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.