Guidance

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

Capital gains help sheet for civil partners, husbands and wives.

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Details

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.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  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.