Capital Gains Tax and Enterprise Investment Scheme (Self Assessment helpsheet HS297)
Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
Details
This guide is for investors. It explains the capital gains aspects of the Enterprise Investment Scheme (EIS). This includes venture capital schemes, disposal relief and deferral relief.
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-12-01 10:48
The deadlines in example 6 have been updated in HS297 2019, 2020, 2021 and 2022.
2022-04-06 00:15
The 2021 to 2022 helpsheet has been added and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide is for investors. It explains the capital gains aspects of the Enterprise Investment Scheme (EIS). This includes venture capital schemes, disposal relief and deferral relief.
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
+ show2025
href="#full-history">+ show all updates
-
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-12-01 10:48
The deadlines in example 6 have been updated in HS297 2019, 2020, 2021 and 2022.
2022-04-06 00:15
The 2021 to 2022 helpsheet has been added and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide is for investors. It explains the capital gains aspects of the Enterprise Investment Scheme (EIS). This includes venture capital schemes, disposal relief and deferral relief.
Updates to this page
Sign up for emails or print this page
Update history
2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
2024-04-06 00:15
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
2023-04-06 00:15
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-12-01 10:48
The deadlines in example 6 have been updated in HS297 2019, 2020, 2021 and 2022.
2022-04-06 00:15
The 2021 to 2022 helpsheet has been added and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.