Personal tax – guidance

Relief for gifts and similar transactions: HS295 Self Assessment helpsheet

How gifts are treated for Capital Gains Tax.

Documents

HS295 Relief for gifts and similar transactions (2014)

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HS295 Relief for gifts and similar transactions (2013)

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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.

HS295 Claim form

Detail

This guide explains how gifts are dealt with for Capital Gains Tax purposes. It covers hold over relief and gifts to charities.