Guidance

Capital Gains Tax land and leases (Self Assessment helpsheet HS292)

Find out about the treatment of Capital Gains Tax for land valuation, disposals and land leases including freehold and selling short leases.

Published 4 July 2014
Last updated 6 April 2021 + show all updates
  1. HS292 Capital Gains Tax, land and leases (2021) has been added.

  2. A new version of the helpsheet been added for the 2019 to 2020 tax year.

  3. The helpsheet has been added for the tax year 2018 to 2019.

  4. The helpsheet has been added for the tax year 2017 to 2018.

  5. The 2016 to 2017 helpsheet has been added to this page.

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

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

  8. Helpsheet 292 has been replaced

  9. First published.