Personal tax – guidance

Husband and wife, civil partners, divorce, dissolution and separation: HS281 Self Assessment helpsheet

Capital gains for civil partners, husbands and wives.

Documents

HS281 spouses, civil partners, divorce, dissolution and separation (2014)

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HS281 spouses, civil partners, divorce, dissolution and separation (2013)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

This guide explains how Capital Gains Tax is treated for civil partners, husbands and wives. It also covers separation, dissolution, divorce, Private Residence relief and Hold over relief.