Land and leases, the valuation of land and Capital Gains Tax: HS292 Self Assessment helpsheet
- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
How disposals of land and land leases, are treated for Capital Gains Tax.
PDF, 265KB, 8 pages
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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
Updated: 6 April 2017
- The 2016 to 2017 helpsheet has been added to this page.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- Helpsheet 292 has been replaced
- First published.