Change of https://www.gov.uk/government/publications/business-asset-roll-over-relief-hs290-self-assessment-helpsheet

Change description : 2025-11-03 15:17:00: A new version of the form for the 2024 to 2025 tax year has been added. It makes clear that you do not need to make a claim to get provisional relief, in line with recent updates to the Capital Gains Tax manual. [Guidance and regulation]

Showing diff : 2025-04-05 23:25:39.265157104 +00:00..2025-11-03 15:17:19.694831327 +00:00

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
63 AprilNovember 2025 — See all updates

Documents

HS290 Business Asset Roll-over Relief (2025)

HTML

HS290 form (2025)

PDF, 697170 KB, 1 page

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HS290 Business Asset Roll-over Relief (2024)

HTML

HS290 form (2024)

PDF, 171 KB, 1 page

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HS290 Business Asset Roll-over Relief (2023)

HTML

HS290 form (2023)

PDF, 169 KB, 1 page

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If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS290 Business Asset Roll-over Relief (2022)

HTML

HS290 form (2022)

PDF, 165 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format.
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

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

Updates to this page

Published 4 July 2014
Last updated 63 AprilNovember 2025 + show all updates

  2. A new helpsheet and claim form have been added for the 2024 to 2025 tax year. The 2021 helpsheet and claim form have been removed.

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Update history

2025-11-11 15:24
Updated ‘HS290 Business Asset Roll-over Relief (2025)’ helpsheet to clarify that there is no claim involved in obtaining provisional relief.

2025-11-03 15:17
A new version of the form for the 2024 to 2025 tax year has been added. It makes clear that you do not need to make a claim to get provisional relief, in line with recent updates to the Capital Gains Tax manual.

2025-04-06 00:15
A new helpsheet and claim form have been added for the 2024 to 2025 tax year. The 2021 helpsheet and claim form have been removed.

2024-04-06 00:15
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.

2023-04-06 00:15
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.

2022-04-06 00:15
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.