Guidance

Enterprise Investment Scheme and Capital Gains Tax: HS297 Self Assessment helpsheet

Find out about capital gains aspects of the Enterprise Investment Scheme (EIS).

Documents

Details

This guide is for investors. It explains the capital gains aspects of the Enterprise Investment Scheme (EIS). This includes venture capital schemes, disposal relief and deferral relief.

Published 4 July 2014
Last updated 6 April 2018 + show all updates
  1. The 2017 to 2018 helpsheet has been added.
  2. The helpsheet has been added for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  5. First published.