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Changes to personal company tests for Entrepreneurs’ Relief

This tax information and impact note details new tests to the definition of a personal company for entreprenuers' relief.

Last fetched 04 May 2026 · gov.uk

Documents

Capital Gains Tax: Entrepreneurs’ relief: definition of a ‘personal company’ Draft legislationapplication/pdf Clause 1application/pdf

At a glance

TypePolicy paper

First published29 Oct 2018

Last updated29 Oct 2018

Organisations

HM Revenue & Customs

Topics

Business taxCapital Gains TaxPaying HMRC

Source

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