Guidance

Capital Gains Tax relief on gifts and similar transactions (Self Assessment helpsheet HS295)

Find out how gifts are treated for Capital Gains Tax.

Documents

Claim for Hold-over Relief

HS295 Claim form (2017)

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Details

This guide explains how gifts are dealt with for Capital Gains Tax purposes.

It gives information about:

  • Hold-over Relief
  • gifts to charities
Published 4 July 2014
Last updated 4 September 2019 + show all updates
  1. Request to give details of the HM Revenue and Customs office has been removed from the Claim for Hold-over Relief form.
  2. The helpsheet has been added for the tax year 2018 to 2019.
  3. The helpsheet and claim form have been added for the tax year 2017 to 2018.
  4. The helpsheet and claim form have been added for the tax year 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  6. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  7. Republished to correct formatting errors on the claim form at the end of the helpsheet.
  8. First published.