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Guidance: Incorporation Relief (Self Assessment helpsheet HS276)

Published 4 July 2014

Last updated 6 April 2022
+ show all updates

  1. 6 April 2022

    A new version of the helpsheet has been added for the 2021 to 2022 tax year. We have also removed the 2017 and 2018 helpsheets.

  2. 6 April 2021

    Guidance has been updated to include HS276 Incorporation Relief (2021) Roll-over relief on transfer of a business.

  3. 6 April 2020

    A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  4. 6 April 2019

    The 2018 to 2019 helpsheet has been added.

  5. 6 April 2018

    The 2017 to 2018 helpsheet has been added.

  6. 28 April 2017

    The helpsheet has been added for the tax year 2016 to 2017.

  7. 6 April 2016

    Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. 7 April 2015

    Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. 4 July 2014

    First published.

Published 4 July 2014

Last updated 6 April 2022
+ show all updates

  1. 6 April 2022

    A new version of the helpsheet has been added for the 2021 to 2022 tax year. We have also removed the 2017 and 2018 helpsheets.

  2. 6 April 2021

    Guidance has been updated to include HS276 Incorporation Relief (2021) Roll-over relief on transfer of a business.

  3. 6 April 2020

    A new version of the helpsheet has been added for the 2019 to 2020 tax year.

  4. 6 April 2019

    The 2018 to 2019 helpsheet has been added.

  5. 6 April 2018

    The 2017 to 2018 helpsheet has been added.

  6. 28 April 2017

    The helpsheet has been added for the tax year 2016 to 2017.

  7. 6 April 2016

    Rates, allowances and duties have been updated for the tax year 2016 to 2017.

  8. 7 April 2015

    Rates, allowances and duties have been updated for the tax year 2015 to 2016.

  9. 4 July 2014

    First published.