Venture Capital Trusts and Capital Gains Tax (Self Assessment helpsheet HS298)
This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.
- From:
- HM Revenue & Customs
- Published
- 4 July 2014
- Last updated
-
6 April
20242025 — See all updates
Documents
HS298 VentureCapital capitalGains trustsTax and Capitalventure Gainscapital Taxtrusts (2021)(2022)
HTML
Details
This guide is for investors. It explains capital gains aspects of the Venture Capital Trust (VCT) Scheme for investors.
It will also help you fill in the Capital Gains Tax summary pages of your tax return.
This helpsheet covers:
- disposal relief
- deferral relief
- when the deferred gain is revived
- how deferral relief fits in with disposal relief
- what happens if the VCT:
- is taken over
- makes a bonus or rights issue
Updates to this page
Published 4 July 2014
Last updated 6 April 2024
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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 the version 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
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.
HS298 VentureCapital capitalGains trustsTax and Capitalventure Gainscapital Taxtrusts (2021)(2022)
HTML
Details
This guide is for investors. It explains capital gains aspects of the Venture Capital Trust (VCT) Scheme for investors.
It will also help you fill in the Capital Gains Tax summary pages of your tax return.
This helpsheet covers:
- disposal relief
- deferral relief
- when the deferred gain is revived
- how deferral relief fits in with disposal relief
- what happens if the VCT:
- is taken over
- makes a bonus or rights issue
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 00:01
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
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.
Details
This guide is for investors. It explains capital gains aspects of the Venture Capital Trust (VCT) Scheme for investors.
It will also help you fill in the Capital Gains Tax summary pages of your tax return.
This helpsheet covers:
- disposal relief
- deferral relief
- when the deferred gain is revived
- how deferral relief fits in with disposal relief
- what happens if the VCT:
- is taken over
- makes a bonus or rights issue
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 00:01
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
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
2022-04-06 00:15
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.