Guidance

Negligible value claims and Income Tax losses on disposal of shares (Self Assessment helpsheet HS286)

How to make a negligible value claim on disposal of shares you have subscribed for in qualifying trading companies.

Published 4 July 2014
Last updated 6 April 2019 + show all updates
  1. Self Assessment helpsheet HS286 for the 2018 to 2019 tax year has been added.
  2. The helpsheet has been been added for the tax year 2017 to 2018.
  3. Helpsheet 286 has been updated for 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  6. First published.