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Guidance NEGLIGIBLE VALUE CLAIMS AND INCOME TAX LOSSES ON DISPOSAL OF SHARES (SELF ASSESSMENT HELPSHEET HS286) How to make a negligible value claim on disposal of shares you have subscribed
for in qualifying trading companies. Get emails about this page DOCUMENTS HS286 NEGLIGIBLE VALUE CLAIMS AND INCOME TAX LOSSES ON DISPOSALS OF SHARES YOU HAVE SUBSCRIBED FOR IN QUALIFYING
TRADING COMPANIES (2025) HTML HS286 NEGLIGIBLE VALUE CLAIMS AND INCOME TAX LOSSES ON DISPOSALS OF SHARES YOU HAVE SUBSCRIBED FOR IN QUALIFYING TRADING COMPANIES (2024) HTML HS286 NEGLIGIBLE
VALUE CLAIMS AND INCOME TAX LOSSES ON DISPOSALS OF SHARES YOU HAVE SUBSCRIBED FOR IN QUALIFYING TRADING COMPANIES (2023) HTML HS286 NEGLIGIBLE VALUE CLAIMS AND INCOME TAX LOSSES ON DISPOSALS
OF SHARES YOU HAVE SUBSCRIBED FOR IN QUALIFYING TRADING COMPANIES (2022) HTML DETAILS This guide explains how to make a negligible value claim if an asset you own has become worth next to
nothing while you’ve owned it. It also explains how to claim allowable capital losses you’ve made on sales or disposals of certain shares against your Income Tax. SIGN UP FOR EMAILS OR PRINT
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