Lifetime allowances brought forward

Field Description
Entrepreneurs’ Relief claimed in prior years’ (New from 2020/21 onwards) The amount of Entrepreneurs’ Relief claimed in prior years. This amount is added to any amounts of business asset disposal relief claimed in the current tax year.
Investors’ Relief claimed in prior years’ (New from 2020/21) The amount of relief claimed in prior years. For more information refer to the Investors' Relief 2020 (HS308) guide (opens in a new window).