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

HS297 Enterprise Investment Scheme and Capital Gains Tax (2014)

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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 7 April 2017 + full page history
  1. The helpsheet has been added for the tax year 2016 to 2017.
  2. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  3. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  4. First published.