Help with Capital Gains on your Self Assessment tax return
Source: gov.uk (2025-06-02)

Find information on completing the Capital Gains section of your Self Assessment tax return.

Capital Gains Tax is a tax on the profit when you sell something that’s increased in value.

Before you complete your tax return, you can check what you pay Capital Gains Tax on (https://www.gov.uk/capital-gains-tax/what-you-pay-it-on) and work out if you need to pay (https://www.gov.uk/capital-gains-tax/work-out-need-to-pay).

If you have sold or given away cryptoassets or cryptocurrencies (such as bitcoin), you can check if you need to pay Capital Gains Tax on cryptoassets (https://www.gov.uk/guidance/check-if-you-need-to-pay-tax-when-you-sell-cryptoassets).

If you need to pay tax after selling an asset, you can find out how to report and pay your Capital Gains Tax (https://www.gov.uk/report-and-pay-your-capital-gains-tax).

Helpsheets for filling in your tax return

Helpsheets provide information that can help you complete your Self Assessment tax return, such as:
- checking if you qualify for a relief
- working out figures you might need to include in your return
Capital Gains Tax reliefs

Read helpsheets about:

Business Asset Disposal Relief (HS275) (https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet)

Incorporation Relief (HS276) (https://www.gov.uk/government/publications/incorporation-relief-hs276-self-assessment-helpsheet)

Private Residence Relief (HS283) (https://www.gov.uk/government/publications/private-residence-relief-hs283-self-assessment-helpsheet)

business asset roll-over relief (HS290) (https://www.gov.uk/government/publications/business-asset-roll-over-relief-hs290-self-assessment-helpsheet)

Capital Gains Tax relief on gifts and similar transactions (HS295) (https://www.gov.uk/government/publications/relief-for-gifts-and-similar-transactions-hs295-self-assessment-helpsheet)

Investors’ Relief (HS308) (https://www.gov.uk/government/publications/investors-relief-2020-hs308)

the limit on Income Tax reliefs (HS204) (https://www.gov.uk/government/publications/limit-on-income-tax-reliefs-hs204-self-assessment-helpsheet)

Capital Gains Tax on shares, investments and debts

Read helpsheets about:

shares and Capital Gains Tax (HS284) (https://www.gov.uk/government/publications/shares-and-capital-gains-tax-hs284-self-assessment-helpsheet)

Capital Gains Tax, share reorganisations and company takeovers (HS285) (https://www.gov.uk/government/publications/share-reorganisations-company-takeovers-and-capital-gains-tax-hs285-self-assessment-helpsheet)

negligible value claims and Income Tax losses on disposal of shares (HS286) (https://www.gov.uk/government/publications/negligible-value-claims-and-income-tax-losses-on-disposals-of-shares-you-have-subscribed-for-in-qualifying-trading-companies-hs286-self-assessment-he)

Capital Gains Tax and employee share schemes (HS287) (https://www.gov.uk/government/publications/employee-share-and-security-schemes-and-capital-gains-tax-hs287-self-assessment-helpsheet)

Capital Gains Tax and the Enterprise Investment Scheme (HS297) (https://www.gov.uk/government/publications/enterprise-investment-scheme-and-capital-gains-tax-hs297-self-assessment-helpsheet)

Capital Gains Tax and venture capital trusts (HS298) (https://www.gov.uk/government/publications/venture-capital-trusts-and-capital-gains-tax-hs298-self-assessment-helpsheet)

reliefs under the Seed Enterprise Investment Scheme (HS393) (https://www.gov.uk/government/publications/seed-enterprise-investment-scheme-income-tax-and-capital-gains-tax-reliefs-hs393-self-assessment-helpsheet)

Capital Gains Tax and debts (HS296) (https://www.gov.uk/government/publications/debts-and-capital-gains-tax-hs296-self-assessment-helpsheet)

Capital Gains Tax on land, property and personal possessions

Read helpsheets about:

Capital Gains Tax on land and leases (HS292) (https://www.gov.uk/government/publications/land-and-leases-the-valuation-of-land-and-capital-gains-tax-hs292-self-assessment-helpsheet)

personal possessions and Capital Gains Tax (HS293) (https://www.gov.uk/government/publications/chattels-and-capital-gains-tax-hs293-self-assessment-helpsheet)

non-resident Capital Gains for land and property in the UK (HS307) (https://www.gov.uk/government/publications/non-resident-capital-gains-for-land-and-property-in-the-uk-self-assessment-helpsheet-hs307)

Capital Gains tax for trusts

Read helpsheets about:

trusts and Capital Gains Tax (HS294) (https://www.gov.uk/government/publications/trusts-and-capital-gains-tax-hs294-self-assessment-helpsheet)

non-resident trusts and Capital Gains Tax (HS299) (https://www.gov.uk/government/publications/non-resident-trusts-and-capital-gains-tax-hs299-self-assessment-helpsheet)

beneficiaries receiving capital payments from non-resident trust (HS301) (https://www.gov.uk/government/publications/beneficiaries-receiving-capital-payments-from-non-resident-trusts-and-the-calculation-of-the-increase-in-tax-charge-hs301-self-assessment-helpsheet)

Other Capital Gains helpsheets

Read helpsheets about:

temporary non-residents and Capital Gains Tax (HS278) (https://www.gov.uk/government/publications/temporary-non-residents-and-capital-gains-tax-hs278-self-assessment-helpsheet)

Capital Gains Tax, civil partners and spouses (HS281) (https://www.gov.uk/government/publications/husband-and-wife-civil-partners-divorce-dissolution-and-separation-hs281-self-assessment-helpsheet)

Capital Gains Tax when someone dies (HS282) (https://www.gov.uk/government/publications/death-personal-representatives-and-legatees-hs282-self-assessment-helpsheet)

partnerships and Capital Gains Tax (HS288) (https://www.gov.uk/government/publications/partnerships-and-capital-gains-tax-hs288-self-assessment-helpsheet)

HMRC YouTube videos

Property disposals

Watch a video about reporting and paying Capital Gains Tax on property disposals.

How do I report and pay Capital Gains Tax on property disposals? (https://www.youtube.com/watch?v=JKskdn7CnwM)

You will learn about:

who Capital Gains on disposals of property applies to

what to do if you are a non-UK resident

how to report and pay Capital Gains on property disposals

Allowable expenditure

Watch a video about the allowable expenditure you can claim.

What allowable expenditure can I claim against Capital Gains Tax? (https://www.youtube.com/watch?v=_rJt4b3YfOg&list=PL8EcnheDt1zi_oCPYLN-oa_zzf8L2Tqwa&index=7)

You will learn about:

allowable expenditure

costs not allowed

special rules for using the market value as the cost

Cryptoassets

Watch a video about how crypto transactions are taxed for individuals.

Cryptoassets and paying tax (https://youtu.be/PJtKRHGV4iE)

You will learn about:
- categories of cryptoassets
- types of disposals
- receiving crypto
- declaring cryptoasset income or gains