Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies: HS286 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 to make a negligible value claim.
HS286 Negligible value claims and Income Tax losses on disposals of shares you have subscribed for in qualifying trading companies (2014)
Ref: HS286 PDF, 269KB, 7 pages
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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.
Published: 4 July 2014
Updated: 6 April 2017
- Helpsheet 286 has been updated for 2016 to 2017.
- 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.
- First published.