HM Revenue & Customs

Capital Gains Tax 63 - Gains qualifying for Business Asset Disposal Relief (previously Entrepreneurs' Relief)

Enter the total amount of all your aggregated gains that qualify for Business Asset Disposal Relief on or after 6 April 2020. The lifetime limit of relief is £1 million.

All gains qualifying for Business Asset Disposal Relief must be included in the total of 'Gains in the year, before losses' of the 'Other property, assets and gains' section.

More Information can be found in the Business Asset Disposal Relief: HS275 Self Assessment helpsheet.