Guidance

Shares and Capital Gains Tax: HS284 Self Assessment helpsheet

Capital gains if you sell or dispose of a shareholding.

Documents

Example 3 (2018): gain for shares in a Section 104 holding

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Example 3 (2017): gain for shares in a Section 104 holding

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Example 3 (2016)

This file may not be suitable for users of assistive technology. Request an accessible format.

If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gsi.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Example 3 (2015)

Details

This guide explains the tax rules that apply when you sell or dispose of all or part of a shareholding. It explains why there are special rules, how to identify the shares disposed of, how to work out the gain under the ‘bed and breakfasting’ rule, how to work out the gain if the shares are held in a Section 104 holding, and the treatment of units in a unit trust.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The helpsheet and working sheet have been added for the tax year 2017 to 2018.
  2. The 2016 to 2017 helpsheet and example 3 have been added to this page.
  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.