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Guidance

Business Asset Disposal Relief (Self Assessment helpsheet HS275)

Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.

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 helpsheet for tax year 2021 to 2022 has been removed.

  2. The helpsheet for tax year 2024 to 2025 has been added and a new version of the claim form. Helpsheet 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. We have added the Business Asset Disposal Relief helpsheet for 2023 and removed the 2019 HS275 Entrepreneurs' Relief helpsheet and form.

  5. We have removed the 2018 HS275 Entrepreneurs' Relief helpsheet and form.

  6. We have added the Business Asset Disposal Relief helpsheet for 2022.

  7. A new version of the form and notes have been added for the 2021 tax year.

  8. New sections about anti-forestalling and unconditional contracts added and updates due to budget changes have been made.

  9. Helpsheet and working sheet have been added for the tax year 2019 to 2020.

  10. The helpsheet and working sheet have been added for the tax year 2018 to 2019.

  11. The helpsheet and working sheet have been added for the tax year 2017 to 2018.

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

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

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

  15. First published.

Documents

HS275 Business Asset Disposal Relief (2026)

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HS275 Claim for Business Asset Disposal Relief form

PDF, 899 KB, 1 page

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HS275 Business Asset Disposal Relief (2025)

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HS275 Business Asset Disposal Relief (2024)

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HS275 Business Asset Disposal Relief (2023)

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Details

This guide will help you decide if you’re entitled to Business Asset Disposal Relief.

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