Tax when you sell shares
Tax relief
You may be able to reduce or delay the amount of Capital Gains Tax you have to pay if you바카라 사이트™re eligible for tax relief.
| Relief | Description |
|---|---|
| Business Asset Disposal Relief | Pay less Capital Gains Tax if you sell shares in a trading company that you work for and have at least 5% of the shares and voting rights (known as a 바카라 사이트˜personal company바카라 사이트™). |
| Gift Hold-Over Relief | Pay no Capital Gains Tax if you give away shares in a personal company or unlisted company - the person you gave them to pays tax when they sell them. |
| Enterprise Investment Scheme (EIS) | Delay or reduce your Capital Gains Tax if you use a gain to buy unlisted shares in companies approved for EIS. |
| Seed Enterprise Investment Scheme (SEIS) | Pay no Capital Gains Tax on a gain of up to £100,000 if you use a gain to buy new shares in small early-stage companies approved for SEIS. |
| Rollover relief | Delay paying Capital Gains Tax if you sell unlisted shares to the trustees of a Share Incentive Plan (SIP) and use the proceeds to buy new assets. |
Shares are 바카라 사이트˜unlisted바카라 사이트™ if they바카라 사이트™re in a company that is not listed on the London Stock Exchange or a recognised stock exchange abroad.