Research and analysis

Capital Gains Tax Entrepreneurs’ Relief: Behaviours and Motivations

Quantitative research to understand customers’ awareness and experience of Capital Gains Tax (CGT) and Entrepreneurs’ Relief (ER).


Capital Gains Tax Entrepreneurs’ Relief: Research Report

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This research explores awareness and experience of Entrepreneurs’ Relief. Its aim was to understand how ER is used, and how much it factors in people’s business decisions. ER allows people who sell qualifying assets to pay CGT on the gain at a reduced rate. The research involved a telephone survey with three groups of HMRC’s Self Assessment customers from the previous 5 years:

  • those who had claimed ER,
  • those who had paid CGT but not claimed ER, and
  • those who had not paid any CGT, but who HMRC’s information suggests might be eligible for ER in the future.

This adds to evidence from earlier qualitative research into ER.

Published 1 December 2017