Guidance

Business Asset Roll-over Relief (Self Assessment helpsheet HS290)

Find out how to claim Business Asset Roll-over Relief.

Documents

HS290 form (2020)

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HS290 form (2019)

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HS290 form (2018)

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HS290 form (2017)

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Details

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

Published 4 July 2014
Last updated 18 November 2020 + show all updates
  1. A link to the Capital Gains Tax enquiries postal address has been added to the 'how to claim relief section'.

  2. Guidance updated if you are making a provisional claim for roll-over relief you should use code PRO.

  3. A new version of the form and notes have been added for the 2019 to 2020 tax year.

  4. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  5. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  6. The helpsheet and claim form have been added for the tax year 2016 to 2017.

  7. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. First published.