Threads / Capital Gains Tax Reform / Capital Gains Tax: Incorporation Relief claims
Policy Paper Published 26 Nov 2025 HM Revenue & Customs ↗ View on GOV.UK

Capital Gains Tax: Incorporation Relief claims

This tax impact and information note is about introducing a process by which individuals will make a claim to Incorporation Relief.

▤ Verbatim text from source document

This measure means that, individuals and trustees transferring a business to a company will need to make a claim for Incorporation Relief through the Self Assessment return.

This measure will have effect from 6 April 2026.