Guidance

Share reorganisations, company takeovers and Capital Gains Tax: HS285 Self Assessment helpsheet

Capital Gains Tax rules for share reorganisations.

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This guide explains share reorganisations involving shares held by individuals, personal representatives and trustees. It includes Capital Gains Tax rules for share reorganisations, share reorganisations involving different classes of share, and rules for stock dividends, demergers, and takeovers if the company making the takeover issues shares and/or securities.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet has been added for the tax year 2017 to 2018.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.