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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.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. HS292 Capital Gains Tax, land and leases (2026) added and HS292 Capital Gains Tax, land and leases (2022) removed.

  2. HS292 Capital Gains Tax, land and leases (2025) added and HS292 Capital Gains Tax, land and leases (2021) 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. Section 4.1 for the ‘date of disposal’ has been updated in helpsheet HS292 (2023).

  5. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed

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

  7. HS292 Capital Gains Tax, land and leases (2021) has been added.

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

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

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

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

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

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

  14. Helpsheet 292 has been replaced

  15. First published.

Documents

HS292 Capital Gains Tax, land and leases (2026)

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HS292 Capital Gains Tax, land and leases (2025)

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HS292 Capital Gains Tax, land and leases (2024)

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HS292 Capital Gains Tax, land and leases (2023)

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Details

This guide explains your Capital Gains Tax liability when reporting disposals of land, including leases, compulsory purchase and valuations of land.

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