Personal tax – guidance

Shares and Capital Gains Tax: HS284 Self Assessment helpsheet

Capital gains if you sell or dispose of a shareholding.

Documents

Example 3 (2016)

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Example 3 (2015)

HS284 Shares and Capital Gains Tax (2014)

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HS284 Shares and Capital Gains Tax (2013)

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Detail

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.