Guidance

Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies: HS286 Self Assessment helpsheet

How to make a negligible value claim.

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