Policy paper
Capital Gains Tax: Incorporation Relief claims
This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.
Documents
Details
This measure means that, individuals and trustees transferring a business to a company will need to make a claim for Incorporation Relief through the Self Assessment return.
This measure will have effect from 6 April 2026.
Updates to this page
Published 26 November 2025