Section 162 Incorporation Relief: a new claim requirement, not the end of the relief
6th August 2026
A significant change has now taken effect for landlords and other business owners transferring a qualifying business to a company. For transfers completed on or after 6 April 2026, Incorporation Relief under Section 162 TCGA 1992 no longer applies automatically. Instead, each relevant transferor must actively claim the relief through their Self Assessment tax return […]