Change of https://www.gov.uk/government/publications/incorporation-relief-hs276-self-assessment-helpsheet

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

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Guidance

Incorporation Relief (Self Assessment helpsheet HS276)

Find out what relief is available when transferring your business and assets in exchange for shares.

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

Documents

HS276 Incorporation Relief (2024)(2025) Roll-over relief on transfer of a business

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HS276 Incorporation Relief (2022)(2024) Roll-over relief on transfer of a business

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HS276 Incorporation Relief (2021)(2022) Roll-over relief on transfer of a business

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HS276 Incorporation Relief (2020)(2021) Roll-over relief on transfer of a business

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Details

This guide explains more about how to calculate, claim and opt out of receiving Incorporation 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

2026-04-06 00:15
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2020 to 2021 has been removed.

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

2024-04-06 00:15
The helpsheet for the 2024 to 2025 tax year has been added and the version for the 2019 to 2020 tax year has been removed.

2022-04-06 00:30
A new version of the helpsheet has been added for the 2021 to 2022 tax year. We have also removed the 2017 and 2018 helpsheets.