Guidance

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

Find out how to claim Business Asset Roll-over Relief.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20232024 — See all updates

Documents

HS290 Business assetAsset roll-overRoll-over reliefRelief (2023)(2024)

HTML

HS290 form (2023)(2024)

PDF, 169171 KB, 1 page

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HS290 Business Asset Roll-over Relief (2022)(2023)

HTML

HS290 form (2022)(2023)

PDF, 165169 KB, 1 page

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HS290 Business Asset Roll-over Relief (2021)(2022)

HTML

HS290 form (2021)(2022)

PDF, 164165 KB, 1 page

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HS290 Business Asset Roll-over Relief (2020)(2021)

HTML

HS290 form (2020)(2021)

PDF, 730164 KB, 1 page

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Details

This guide explains how to claim Business Asset Roll-over Relief and get relief for assets you’ve disposed of.

Published 4 July 2014
Last updated 6 April 20232024 + show all updates

  1. A new helpsheet and claim form have been added for the 2023 to 2024 tax year. The 2020 helpsheet and claim form have been removed.

  2. A new helpsheet and claim form have been added for the 2022 to 2023 tax year. The 2019 helpsheet and claim form have been removed.

  3. A new helpsheet and claim form have been added for the 2021 to 2022 tax year. The 2018 helpsheet and claim form have been removed.

  4. Guidance has been updated to include HS290 Business asset roll-over relief (2021).

  5. A link to the Capital Gains Tax enquiries postal address has been added to the 'how to claim relief section'.

  6. Guidance updated if you are making a provisional claim for roll-over relief you should use code PRO.

  7. A new version of the form and notes have been added for the 2019 to 2020 tax year.

  8. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  9. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  10. The helpsheet and claim form have been added for the tax year 2016 to 2017.

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

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

  13. First published.