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Relief for Investment in Innovative Enterprises for individuals

  1. Overview
  2. Making the investment
  3. Selling the investment
  4. Claiming the relief
  5. Investing through partnerships
  6. Interactions with other reliefs

Selling the investment

To qualify for the reduced CGT rate under the scheme, the sale of the investment must meet the following conditions:

  1. You need to hold the shares for at least three years before selling them.
  2. You must dispose of the shares in one tranche.
  3. The company cannot redeem, repay or repurchase your shares in the company. 

Next: Claiming the relief

Published: 04 March 2025 Print this page

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