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.
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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 and/or securities
Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
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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.
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Guidance has been updated to include Capital Gains Tax, share reorganisations and company takeovers (Self Assessment Helpsheet HS285 2021)
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The helpsheet has been added for the 2019 to 2020 tax year.
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The helpsheet has been added for the tax year 2018 to 2019.
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The helpsheet has been added for the tax year 2017 to 2018.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.