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Guidance

Capital Gains Tax and Debts (Self Assessment helpsheet HS296)

Find out about the treatment of debts, loans and securities for Capital Gains Tax.

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. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 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 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. A new version of the helpsheet has been added for the 2021 to 2022 tax year. We have also removed helpsheets for 2017 and 2018.

  6. A new version of the helpsheet has been added for the 2020 to 2021 tax year.

  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

HS296 Capital Gains Tax and Debts (2026)

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HS296 Capital Gains Tax and Debts (2025)

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HS296 Capital Gains Tax and Debts (2024)

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HS296 Capital Gains Tax and Debts (2023)

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Details

This guide covers the basic rules on the treatment of debts for Capital Gains Tax purposes. It includes:

  • loans
  • securities
  • qualifying corporate bonds
  • bankruptcy
  • receivership
  • liquidation

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