Guidance

Capital Gains Tax, civil partners and spouses (Self Assessment helpsheet HS281)

Find out about the Capital Gains Tax treatment for civil partners and spouses in divorce and separation.

Published 4 July 2014
Last updated 6 April 2020 + show all updates
  1. Self Assessment helpsheet HS281 2020 has been added.

  2. The 2018 to 2019 helpsheet has been added.

  3. The 2017 to 2018 helpsheet has been added.

  4. The helpsheet has been added for the tax year 2016 to 2017.

  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  7. First published.