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Guidance

Business Asset Roll-over Relief (Self Assessment helpsheet HS290)

Find out how to claim Business Asset Roll-over Relief.

Updates to this page

From:
HM Revenue & Customs
Published:
4 July 2014
Last updated:
6 April 2026
Show all updates

  1. The helpsheet and form for tax year 2025 to 2026 has been added, and the version for tax year 2021 to 2022 has been removed.

  2. Updated 'HS290 Business Asset Roll-over Relief (2025)' helpsheet to clarify that there is no claim involved in obtaining provisional relief.

  3. A new version of the form for the 2024 to 2025 tax year has been added. It makes clear that you do not need to make a claim to get provisional relief, in line with recent updates to the Capital Gains Tax manual.

  4. A new helpsheet and claim form have been added for the 2024 to 2025 tax year. The 2021 helpsheet and claim form have been removed.

  5. A new helpsheet and claim form have been added for the 2023 to 2024 tax year. The 2020 helpsheet and claim form have been removed.

  6. A new helpsheet and claim form have been added for the 2022 to 2023 tax year. The 2019 helpsheet and claim form have been removed.

  7. A new helpsheet and claim form have been added for the 2021 to 2022 tax year. The 2018 helpsheet and claim form have been removed.

  8. Guidance has been updated to include HS290 Business asset roll-over relief (2021).

  9. A link to the Capital Gains Tax enquiries postal address has been added to the 'how to claim relief section'.

  10. Guidance updated if you are making a provisional claim for roll-over relief you should use code PRO.

  11. A new version of the form and notes have been added for the 2019 to 2020 tax year.

  12. The helpsheet and claim form have been added for the tax year 2018 to 2019.

  13. The helpsheet and claim form have been added for the tax year 2017 to 2018.

  14. The helpsheet and claim form have been added for the tax year 2016 to 2017.

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

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

  17. First published.

Documents

HS290 Business Asset Roll-over Relief (2026)

HTML

HS290 form (2026)

PDF, 173 KB, 1 page

This file may not be suitable for users of assistive technology.

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HS290 Business Asset Roll-over Relief (2025)

HTML

HS290 form (2025)

PDF, 170 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS290 Business Asset Roll-over Relief (2024)

HTML

HS290 form (2024)

PDF, 171 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

HS290 Business Asset Roll-over Relief (2023)

HTML

HS290 form (2023)

PDF, 169 KB, 1 page

This file may not be suitable for users of assistive technology.

Request an accessible format
If you use assistive technology (such as a screen reader) and need a version of this document in a more accessible format, please email different.format@hmrc.gov.uk. Please tell us what format you need. It will help us if you say what assistive technology you use.

Details

This guide explains how to claim Business Asset Roll-over Relief and get relief for assets you’ve disposed of.

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