Guidance

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

Use this helpsheet to find out how Capital Gains Tax rules apply for share reorganisations.

Published 4 July 2014
Last updated 6 April 2020 — see all updates
From:
HM Revenue & Customs

Documents

HS285 Share reorganisations, company takeovers and Capital Gains Tax (2020)

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HS285 Share reorganisations, company takeovers and Capital Gains Tax (2019)

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HS285 Share reorganisations, company takeovers and Capital Gains Tax (2018)

Ref: HS285 HTML

HS285 Share reorganisations, company takeovers and Capital Gains Tax (2017)

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Details

This guide explains share reorganisations involving shares held by:

  • individuals
  • personal representatives
  • trustees

It includes Capital Gains Tax rules for:

  • share reorganisations
  • share reorganisations involving different classes of share
  • rules for stock dividends
  • demergers
  • takeovers if the company making the takeover issues shares and/or securities
Published 4 July 2014
Last updated 6 April 2020 + show all updates

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

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

  3. The helpsheet has been added for the tax year 2017 to 2018.

  4. The helpsheet has been added for the tax year 2016 to 2017.

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

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

  7. First published.

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