Guidance

Help with Capital Gains on your Self Assessment tax return

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

• From: HM Revenue & Customs
• Published: 22 January 2025
• Last updated: 2 June 2025 바카라 사이트� See all updates

Capital Gains Tax is a tax on the profit when you sell something that바카라 사이트檚 increased in value.

Before you complete your tax return, you can check what you pay Capital Gains Tax on and work out if you 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.

If you need to pay tax after selling an asset, you can find out how to 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)

• Incorporation Relief (HS276)

• Private Residence Relief (HS283)

• business asset roll-over relief (HS290)

• Capital Gains Tax relief on gifts and similar transactions (HS295)

• Investors바카라 사이트� Relief (HS308)

• the limit on Income Tax reliefs (HS204)

Capital Gains Tax on shares, investments and debts

Read helpsheets about:

• shares and Capital Gains Tax (HS284)

• Capital Gains Tax, share reorganisations and company takeovers (HS285)

• negligible value claims and Income Tax losses on disposal of shares (HS286)

• Capital Gains Tax and employee share schemes (HS287)

• Capital Gains Tax and the Enterprise Investment Scheme (HS297)

• Capital Gains Tax and venture capital trusts (HS298)

• reliefs under the Seed Enterprise Investment Scheme (HS393)

• Capital Gains Tax and debts (HS296)

Capital Gains Tax on land, property and personal possessions

Read helpsheets about:

• Capital Gains Tax on land and leases (HS292)

• personal possessions and Capital Gains Tax (HS293)

• non-resident Capital Gains for land and property in the UK (HS307)

Capital Gains tax for trusts

Read helpsheets about:

• trusts and Capital Gains Tax (HS294)

• non-resident trusts and Capital Gains Tax (HS299)

• beneficiaries receiving capital payments from non-resident trust (HS301)

Other Capital Gains helpsheets

Read helpsheets about:

• temporary non-residents and Capital Gains Tax (HS278)

• Capital Gains Tax, civil partners and spouses (HS281)

• Capital Gains Tax when someone dies (HS282)

• partnerships and Capital Gains Tax (HS288)

HMRC YouTube videos

Property disposals

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

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.

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.

You will learn about:

• categories of cryptoassets
• types of disposals
• receiving crypto
• declaring cryptoasset income or gains

Paper tax return

If you are complete a paper tax return, you may need to use supplementary page SA108 to record capital gains and losses on your SA100 tax return.

Published 22 January 2025

Last updated 2 June 2025 + show all updates

1. 2 June 2025

   The section on registering for webinars has been removed.

2. 15 April 2025

   Added Welsh translation

3. 22 January 2025

   First published.