Guidance

Capital Gains Tax and Enterprise Investment Scheme (Self Assessment helpsheet HS297)

Find out about Capital Gains Tax treatment for Disposal Relief and Deferral Relief for the Enterprise Investment Scheme (EIS).

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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 6 April 2019 + show all updates
  1. The 2018 to 2019 helpsheet has been added.
  2. The 2017 to 2018 helpsheet has been added.
  3. The helpsheet has been added for the tax year 2016 to 2017.
  4. Rates, allowances and duties have been updated for the tax year 2016 to 2017.
  5. Rates, allowances and duties have been updated for the tax year 2015 to 2016.
  6. First published.