Guidance

Incorporation Relief (Self Assessment helpsheet HS276)

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

Published 4 July 2014
Last updated 6 April 2022 + show all updates
  1. 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.

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

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

  4. The 2018 to 2019 helpsheet has been added.

  5. The 2017 to 2018 helpsheet has been added.

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

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

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

  9. First published.