Guidance

Incorporation Relief (Self Assessment helpsheet HS276)

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

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

Published 4 July 2014

Last updated 6 April ~~2025~~2026 + show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added and the version for tax year 2020 to 2021 has been removed.

6 April 2025
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.
6 April 2024
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.
6 April 2022
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.
6 April 2021
Guidance has been updated to include HS276 Incorporation Relief (2021) Roll-over relief on transfer of a business.
6 April 2020
A new version of the helpsheet has been added for the 2019 to 2020 tax year.
6 April 2019
The 2018 to 2019 helpsheet has been added.
6 April 2018
The 2017 to 2018 helpsheet has been added.
28 April 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
7 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.