Guidance

Venture Capital Trusts and Capital Gains Tax (Self Assessment helpsheet HS298)

This helpsheet gives information about capital gains and the Venture Capital Trust (VCT) Scheme for investors.

From:

HM Revenue & Customs

Published:

4 July 2014

Last updated:

6 April 2026

Show all updates

6 April 2026
The helpsheet for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.
6 April 2025
The helpsheet for tax year 2024 to 2025 has been added, and the version for tax year 2020 to 2021 has been removed.
6 April 2024
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
6 April 2023
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
6 April 2022
The helpsheet for tax year 2021 to 2022 has been added, and the versions for tax years 2016 to 2017 and 2017 to 2018 have been removed.
6 April 2021
Guidance has been updated to include HS298 Venture capital trusts and Capital Gains Tax (2021).
6 April 2020
The helpsheet has been added for the tax year 2019 to 2020.
6 April 2019
The helpsheet has been added for the tax year 2018 to 2019.
6 April 2018
The HS298 Self Assessment helpsheet has been added for the tax year 2017 to 2018.
18 May 2017
The helpsheet has been added for the tax year 2016 to 2017.
6 April 2016
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
6 April 2015
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
4 July 2014
First published.

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This guide is for investors. It explains capital gains aspects of the Venture Capital Trust (VCT) Scheme for investors.

It will also help you fill in the Capital Gains Tax summary pages of your tax return.

This helpsheet covers: