5. Tax relief

You may be able to reduce or delay the amount of Capital Gains Tax you have to pay if you’re eligible for tax relief.

Relief Description
Entrepreneurs’ Relief Pay 10% Capital Gains Tax (instead of the normal rate of 18% or 28%) if you sell shares in a company where you have at least 5% of ordinary shares and voting rights (known as a ‘personal company’).
Gift Hold-Over Relief Pay no Capital Gains Tax if you give away shares in a personal company or unlisted company - the person you gave them to pays tax when they sell them.
Enterprise Investment Scheme (EIS) Delay or reduce your Capital Gains Tax if you use a gain to buy unlisted shares in companies approved for EIS.
Seed Enterprise Investment Scheme (SEIS) Pay no Capital Gains Tax on a gain of up to £100,000 if you use a gain to buy new shares in small early-stage companies approved for SEIS.
Rollover relief Delay paying Capital Gains Tax if you sell unlisted shares to the trustees of a Share Incentive Plan (SIP) and use the proceeds to buy new assets.

Shares are ‘unlisted’ if they’re in a company that isn’t listed on the London Stock Exchange or a recognised stock exchange abroad.