Guidance
Employee Ownership Trusts and Capital Gains Tax (Self Assessment helpsheet HS277)
Find out how to claim relief from Capital Gains Tax on disposal of shares to the trustees of an Employee Ownership Trust.
Documents
Details
This guide will help you understand whether you can claim Employee Ownership Trust relief when disposing of shares.
It explains who can claim, how much relief is available, how to make a claim, and how to report the disposal on your tax return.
Updates to this page
Published 6 April 2026