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

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 and work out if you need to pay.

Helpsheets for filling in your tax return

Helpsheets provide information which can help you complete certain sections of your Self Assessment tax return, such as checking if you qualify for a certain relief and working out figures you might need to include in your return.

Use the Capital Gains helpsheets to find further guidance to help you complete the Capital Gains section of your tax return:

Capital Gains Tax reliefs

Read helpsheets about:

• Business Asset Disposal Relief (Self Assessment helpsheet HS275)

• Incorporation Relief (Self Assessment helpsheet HS276)

• Private Residence Relief (Self Assessment helpsheet HS283)

• Business Asset Roll-over Relief (Self Assessment helpsheet HS290)

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

• Investors’ Relief (HS308)

• Limit on Income Tax reliefs (Self Assessment helpsheet HS204)

Capital Gains Tax on shares, investments and debts

Read helpsheets about:

• Shares and Capital Gains Tax (Self Assessment helpsheet HS284)

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

• Negligible value claims and Income Tax losses on disposal of shares (Self Assessment helpsheet HS286)

• Capital Gains Tax and employee share schemes (Self Assessment helpsheet HS287)

• Capital Gains Tax and Enterprise Investment Scheme (Self Assessment helpsheet HS297)

• Venture Capital Trusts and Capital Gains Tax (Self Assessment helpsheet HS298)

• Seed Enterprise Investment Scheme — Income Tax and Capital Gains Tax reliefs (Self Assessment helpsheet HS393)

• Capital Gains Tax and Debts (Self Assessment helpsheet HS296)

Capital Gains Tax on land, property and personal possessions

Read helpsheets about:

• Capital Gains Tax land and leases (Self Assessment helpsheet HS292)

• Personal Possessions and Capital Gains Tax (Self Assessment helpsheet HS293)

• 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 (Self Assessment helpsheet HS294)

• Non-resident trusts and Capital Gains Tax (Self Assessment helpsheet HS299)

• Beneficiaries receiving capital payments from non-resident trust (Self Assessment helpsheet HS301)

Other Capital Gains helpsheets

Read helpsheets about:

• Temporary non-residents and Capital Gains Tax (Self Assessment helpsheet HS278)

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

• Capital Gains Tax when someone dies (Self Assessment helpsheet HS282)

• Partnerships and Capital Gains Tax (Self Assessment helpsheet HS288)

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?

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?

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

You will learn about:

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

Register for webinars

Webinars provide further information about sections of your Self Assessment Tax return.

Register for the next live webinar about capital 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.

More information on Capital Gains

Find out how to report and pay your Capital Gains Tax.

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.

Published 22 January 2025