Guidance

Relief for gifts and similar transactions: HS295 Self Assessment helpsheet

How gifts are treated for Capital Gains Tax.

Documents

HS295 Claim form (2017)

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HS295 Relief for gifts and similar transactions (2014)

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Details

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

Published 4 July 2014
Last updated 6 April 2017 + show all updates
  1. The helpsheet and claim form have been added for the tax year 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. Republished to correct formatting errors on the claim form at the end of the helpsheet.
  5. First published.