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Guidance

Partnerships and Capital Gains Tax (Self Assessment helpsheet HS288)

Find out how partnerships are treated for Capital Gains Tax when completing your Self Assessment tax return.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2017 to 2018 has been removed.

  5. The helpsheet for tax year 2021 to 2022 has been added, and the version for tax year 2017 to 2018 has been removed.

  6. A new version of the helpsheet has been added for the 2020 to 2021 tax year.

  7. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  8. The helpsheet has been added for the tax year 2018 to 2019.

  9. The helpsheet has been added for the tax year 2017 to 2018.

  10. The helpsheet has been added for the tax year 2016 to 2017.

  11. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  13. First published.

Documents

HS288 Partnerships and Capital Gains Tax (2025 to 2026)

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HS288 Partnerships and Capital Gains Tax (2024 to 2025)

HTML

HS288 Partnerships and Capital Gains Tax (2023 to 2024)

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HS288 Partnerships and Capital Gains Tax (2022 to 2023)

HTML

Details

This guide explains how partnerships are treated for Capital Gains Tax. It will also help you fill in the Capital Gains Tax summary pages of your Self Assessment tax return.

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