Business Investment Relief
Bring foreign income and gains to the UK with no remittance charge
HMRC approved scheme
With Business Investment Relief, you can bring overseas income and gains into the UK without paying UK tax on the remittance. This simple and HMRC approved relief was introduced in 2012.
Our factsheet explains more about how business investment relief works.
Choice of investments
Business Investment Relief is available for a wide variety of private company investments, some of which can also qualify for income tax and CGT reliefs under the Enterprise Investment Scheme and be exempt from inheritance tax through Business Property Relief.