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.
Documents
Details
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:
- disposal relief
- deferral relief
- when the deferred gain is revived
- how deferral relief fits in with disposal relief
- what happens if the VCT:
- is taken over
- makes a bonus or rights issue
Updates to this page
Last updated 6 April 2024 + show all updates
-
The helpsheet for tax year 2023 to 2024 has been added, and the version for tax year 2019 to 2020 has been removed.
-
The helpsheet for tax year 2022 to 2023 has been added, and the version for tax year 2018 to 2019 has been removed.
-
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.
-
Guidance has been updated to include HS298 Venture capital trusts and Capital Gains Tax (2021).
-
The helpsheet has been added for the tax year 2019 to 2020.
-
The helpsheet has been added for the tax year 2018 to 2019.
-
The HS298 Self Assessment helpsheet has been added for the tax year 2017 to 2018.
-
The helpsheet has been added for the tax year 2016 to 2017.
-
Rates, allowances and duties have been updated for the tax year 2016 to 2017.
-
Rates, allowances and duties have been updated for the tax year 2015 to 2016.
-
First published.