Personal tax – 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.

Documents

HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2014)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2013)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (eg a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Detail

This guide explains how to make a negligible value claim if an asset you own has become worth next to nothing while you’ve owned it, and how to claim allowable capital losses you’ve made on sales or disposals of certain shares against your Income Tax.