https://www.gov.uk/government/publications/capital-gains-tax-and-debts-self-assessment-helpsheet-hs296/hs296-capital-gains-tax-and-debts-2023
HS296 Capital Gains Tax and Debts (2023) - GOV.UK
capital gains taxdebtsuk
https://www.gov.uk/government/publications/capital-gains-tax-and-debts-self-assessment-helpsheet-hs296/hs296-capital-gains-tax-and-debts-2025
HS296 Capital Gains Tax and Debts (2025) - GOV.UK
capital gains taxdebtsuk