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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.

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 2017 to 2018 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added. The versions for tax years 2015 to 2016, 2016 to 2017 and 2017 to 2018 have been removed.

  6. HS281 Capital Gains Tax civil partners and spouses (2021) added.

  7. Self Assessment helpsheet HS281 2020 has been added.

  8. The 2018 to 2019 helpsheet has been added.

  9. The 2017 to 2018 helpsheet has been added.

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

  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

HS281 Capital Gains Tax civil partners and spouses (2026)

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HS281 Capital Gains Tax civil partners and spouses (2025)

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HS281 Capital Gains Tax civil partners and spouses (2024)

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HS281 Capital Gains Tax civil partners and spouses (2023)

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Details

This guide explains the Capital Gains Tax treatment for civil partners and spouses. It also covers:

  • separation
  • dissolution
  • divorce
  • Private Residence Relief
  • Hold-over Relief

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