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.

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Details

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