Original document : https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet

Change description : 2025-04-06 00:15:00: The helpsheet for tax year 2024 to 2025 has been added and a new version of the claim form. Helpsheet for tax year 2020 to 2021 has been removed. [Guidance and regulation]

Showing diff : 2024-04-05 23:02:32.453824634 +00:00..2025-04-06 00:35:45.617871784 +00:00

Guidance

Business Asset Disposal Relief (Self Assessment helpsheet HS275)

Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.

From:
HM Revenue & Customs
Published
4 July 2014
Last updated
6 April 20242025 — See all updates

Documents

HS275 Business Asset Disposal Relief (2024)

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HS275 Business Asset Disposal Relief (2023)

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HS275 Business Asset Disposal Relief (2022)

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HS275 Business Asset Disposal Relief (2021)

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HS275 Claim for Business Asset Disposal Relief form

PDF, 216899 KB, 1 page

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HS275 Business Asset Disposal Relief (2025)

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HS275 Business Asset Disposal Relief (2024)

HTML

HS275 Business Asset Disposal Relief (2023)

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HS275 Business Asset Disposal Relief (2022)

HTML

Details

This guide will help you decide if you’re entitled to Business Asset Disposal Relief.

Updates to this page

Published 4 July 2014
Last updated 6 April 2024 + show2025 href="#full-history">+ show all updates

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Update history

2025-04-06 00:15
The helpsheet for tax year 2024 to 2025 has been added and a new version of the claim form. Helpsheet for tax year 2020 to 2021 has been removed.

2024-04-06 00:01
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
We have added the Business Asset Disposal Relief helpsheet for 2023 and removed the 2019 HS275 Entrepreneurs’ Relief helpsheet and form.

2022-04-06 13:42
We have removed the 2018 HS275 Entrepreneurs’ Relief helpsheet and form.

2022-04-06 00:15
We have added the Business Asset Disposal Relief helpsheet for 2022.