The present invention relates to a method and a device for transmitting and receiving a broadcast signal for an HEVC stream trick play. The method for transmitting a broadcast signal, according to one embodiment of the present invention, comprises the steps of: generating a video stream by encoding video data, wherein the video stream comprises PVR assist information having the maximum temporal identification information value of the video stream; generating a broadcast signal comprising the generated video stream; and transmitting the generated broadcast signal.