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Guidance

Incorporation Relief (Self Assessment helpsheet HS276)

Find out what relief is available when transferring your business and assets in exchange for shares.

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 2020 to 2021 has been removed.

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

  3. The helpsheet for the 2024 to 2025 tax year has been added and the version for the 2019 to 2020 tax year has been removed.

  4. A new version of the helpsheet has been added for the 2021 to 2022 tax year. We have also removed the 2017 and 2018 helpsheets.

  5. Guidance has been updated to include HS276 Incorporation Relief (2021) Roll-over relief on transfer of a business.

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

  7. The 2018 to 2019 helpsheet has been added.

  8. The 2017 to 2018 helpsheet has been added.

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

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

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

  12. First published.

Documents

HS276 Incorporation Relief (2025 to 2026) Roll-over relief on transfer of a business

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HS276 Incorporation Relief (2024 to 2025) Roll-over relief on transfer of a business

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HS276 Incorporation Relief (2023 to 2024) Roll-over relief on transfer of a business

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HS276 Incorporation Relief (2021 to 2022) Roll-over relief on transfer of a business

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Details

This guide explains more about how to calculate, claim and opt out of receiving Incorporation Relief.

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