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Guidance

Capital Gains Tax, share reorganisations and company takeovers (Self Assessment helpsheet HS285)

Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.

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 2018 to 2019 has been removed.

  5. The helpsheet for the tax year 2021 to 2022 has been added, and the versions for the tax years 2016 to 2017 and 2017 to 2018 have been removed.

  6. Guidance has been updated to include Capital Gains Tax, share reorganisations and company takeovers (Self Assessment Helpsheet HS285 2021)

  7. 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

HS285 Share reorganisations, company takeovers and Capital Gains Tax (2026)

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HS285 Share reorganisations, company takeovers and Capital Gains Tax (2025)

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HS285 Share reorganisations, company takeovers and Capital Gains Tax (2024)

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HS285 Share reorganisations, company takeovers and Capital Gains Tax (2023)

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Details

This guide explains share reorganisations involving shares held by:

  • individuals
  • personal representatives
  • trustees

It includes Capital Gains Tax rules for:

  • share reorganisations
  • share reorganisations involving different classes of share
  • rules for stock dividends
  • demergers
  • takeovers if the company making the takeover issues shares, securities or both

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