Guidance

Land and leases, the valuation of land and Capital Gains Tax: HS292 Self Assessment helpsheet

How disposals of land and land leases, are treated for Capital Gains Tax.

Documents

Details

This guide explains how certain disposals of land, including leases, are treated for Capital Gains Tax. Includes guidance on compulsory purchase and valuations of land.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet has been added for the tax year 2017 to 2018.
  2. The 2016 to 2017 helpsheet has been added to this page.
  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. Helpsheet 292 has been replaced
  6. First published.