- HM Revenue & Customs
- Part of:
- Self Assessment forms and helpsheets: Capital Gains Tax and Self Assessment
- 4 July 2014
- Last updated:
- 6 April 2017, see all updates
Capital Gains Tax rules for share reorganisations.
Ref: HS285 PDF, 274KB, 11 pages
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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
Updated: 6 April 2017
- The helpsheet has been added for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2016 to 2017.
- Rates, allowances and duties have been updated for the tax year 2015 to 2016.
- First published.