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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).

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.

  3. The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.

  4. The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.

  5. The deadlines in example 6 have been updated in HS297 2019, 2020, 2021 and 2022.

  6. The 2021 to 2022 helpsheet has been added and the versions for tax year 2016 to 2017 and 2017 to 2018 have been removed.

  7. The 2020 to 2021 helpsheet has been added.

  8. A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  9. The 2018 to 2019 helpsheet has been added.

  10. The 2017 to 2018 helpsheet has been added.

  11. The helpsheet has been added for the tax year 2016 to 2017.

  12. Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  13. Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  14. First published.

Documents

HS297 Capital Gains Tax and Enterprise Investment Scheme (2026)

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HS297 Capital Gains Tax and Enterprise Investment Scheme (2025)

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HS297 Capital Gains Tax and Enterprise Investment Scheme (2024)

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HS297 Capital Gains Tax and Enterprise Investment Scheme (2023)

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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.

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