Promotional material

Help with Investment Zones — GfC15

Find out what tax reliefs are available to businesses in an Investment Zone.

• From: HM Revenue & Customs
• Published: 27 November 2025

Documents

Purpose, scope and background (part 1)

HTML

Tax reliefs (part 2)

HTML

Next steps (part 3)

HTML

Details

These Guidelines for Compliance will be useful if you are operating, or intending to operate, within an Investment Zone.  

These guidelines:

• outline the tax reliefs available
• detail how to qualify for the reliefs
• highlight common errors businesses make

You should read these guidelines alongside HMRC’s published guidance. You will be directed to this guidance within these guidelines. You should use these guidelines to help you make informed decisions, based on your personal circumstances.

Following these guidelines will help to reduce your risk of making errors, therefore reducing the risk of any penalty charges.

Published 27 November 2025