Policy paper

Minimum qualifying period extension for Entrepreneurs’ Relief

This tax information and impact note is about the increase to the minimum qualifying period for Entrepreneurs’ Relief.

• From: HM Revenue & Customs
• Published: 29 October 2018
• Last updated: 30 October 2018
  Show all updates

  1. 30 October 2018

     Proposed revisions section third bullet point amended from 3 years to 2 years.

  2. 29 October 2018

     First published.

Documents

Capital Gains Tax: Entrepreneurs’ Relief: minimum qualifying period extension

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Details

This document provides more information on the changes and details the impacts.