Personal tax – 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

HS292 Land and leases, the valuation of land and Capital Gains Tax (2014)

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HS292 Land and leases, the valuation of land and Capital Gains Tax (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 certain disposals of land, including leases, are treated for Capital Gains Tax. Includes guidance on compulsory purchase and valuations of land.