Guidance

Capital Gains Tax relief on gifts and similar transactions (Self Assessment helpsheet HS295)

Find out how gifts are treated for Capital Gains Tax.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 2025 — See all updates

Documents

HS295 Relief for gifts and similar transactions (2025)

HTML

HS295 Relief for gifts and similar transactions (2024)

HTML

HS295 Relief for gifts and similar transactions (2023)

HTML

HS295 Relief for gifts and similar transactions (2022)

HTML

Claim for Hold-over Relief

PDF, 227 KB, 2 pages

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Details

This guide explains how gifts are dealt with for Capital Gains Tax purposes.

It gives information about:

  • Hold-over Relief
  • gifts to charities

Updates to this page

Published 4 July 2014
Last updated 6 April 2025 show all updates

  1. The helpsheet for the tax year 2025 to 2026 has been added and the version for tax year 2021 to 2022 has been removed. The HS295 claim form has been updated.

  2. Information about keeping the original form when making a claim for hold-over relief has been removed.

  3. The helpsheet for the tax year 2024 to 2025 has been added and the version for tax year 2020 to 2021 has been removed.

  4. HS295 Capital Gains Tax, relief on gifts and similar transactions (2023) has been added. The helpsheet for 2019 has been removed.

  5. HS295 Capital Gains Tax, relief on gifts and similar transactions (2022) has been added. Helpsheets and claim forms for 2017 and 2018 removed.

  6. HS295 Capital Gains Tax, relief on gifts and similar transactions (2021) has been added.

  7. Information about coronavirus (COVID-19) has been added to the 'how to claim Hold-over Relief' section.

  8. The helpsheet has been added for the tax year 2019 to 2020.

  9. Request to give details of the HM Revenue and Customs office has been removed from the Claim for Hold-over Relief form.

  10. The helpsheet has been added for the tax year 2018 to 2019.

  11. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  12. The helpsheet and claim form have been added for the tax year 2016 to 2017.

  13. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  14. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  15. Republished to correct formatting errors on the claim form at the end of the helpsheet.

  16. First published.

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