Business Asset Disposal Relief (Self Assessment helpsheet HS275)
Find out the rules for claiming Business Asset Disposal Relief which reduces the amount of Capital Gains Tax on a disposal of qualifying business assets on or after 6 April 2008.
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This guide will help you decide if you’re entitled to Business Asset Disposal Relief.
Updates to this page
Last updated 6 April 2024 + show all updates
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The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
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We have added the Business Asset Disposal Relief helpsheet for 2023 and removed the 2019 HS275 Entrepreneurs' Relief helpsheet and form.
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We have removed the 2018 HS275 Entrepreneurs' Relief helpsheet and form.
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We have added the Business Asset Disposal Relief helpsheet for 2022.
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A new version of the form and notes have been added for the 2021 tax year.
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New sections about anti-forestalling and unconditional contracts added and updates due to budget changes have been made.
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Helpsheet and working sheet have been added for the tax year 2019 to 2020.
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The helpsheet and working sheet have been added for the tax year 2018 to 2019.
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The helpsheet and working sheet have been added for the tax year 2017 to 2018.
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The helpsheet has been added for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2016 to 2017.
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Rates, allowances and duties have been updated for the tax year 2015 to 2016.
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First published.