Guidance

Investors' Relief (HS308)

Use this helpsheet to find out if you’re entitled to Investors’ Relief.

• From: HM Revenue & Customs
• Published: 6 April 2020
• Last updated: 6 April 2026
  Show all updates

  1. 6 April 2026

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

  2. 6 April 2025

     Investors' Relief 2025 (HS308) has been added and Investors' Relief 2021 (HS308) has been removed.

  3. 6 April 2024

     The helpsheet for tax year 2023 - 2024 has been added and the helpsheet for tax year 2019 - 2020 has been removed.

  4. 6 April 2023

     Investors' Relief 2023 (HS308) has been added.

  5. 6 April 2022

     Investors' Relief 2022 (HS308) has been added.

  6. 6 April 2021

     Investors' Relief 2021 (HS308) has been added.

  7. 6 April 2020

     First published.

Documents

Investors' Relief 2026 (HS308)

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Investors' Relief 2025 (HS308)

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Investors' Relief 2024 (HS308)

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Investors' Relief 2023 (HS308)

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Details

This helpsheet gives information to help you decide if you’re entitled to Investors’ Relief. You can also get help from your tax adviser.