{ "name": "smevaluation.co.uk UK Sale Tax Rules", "title": "UK Sale Tax Rules", "url": "https://smevaluation.co.uk/datasets/uk-sale-tax-rules/", "csv": "https://smevaluation.co.uk/datasets/uk-sale-tax-rules.csv", "markdown": "https://smevaluation.co.uk/datasets/uk-sale-tax-rules/index.md", "computed_at": "2026-10-28", "license": "https://smevaluation.co.uk/terms", "headline": "The UK Sale Tax Rules carries 6 published figures read from 2 sources' own pages, from 5 to 24 percent, read 27 October 2026.", "quotes": [ "The UK Sale Tax Rules carries 6 published figures read from 2 sources' own pages, from 5 to 24 percent, read 27 October 2026.", "5 of the 1 named sources read in full publish a figure; 1 publish none, read 27 October 2026." ], "citation": "\"smevaluation.co.uk UK Sale Tax Rules\", updated 2026-10-28, https://smevaluation.co.uk/datasets/uk-sale-tax-rules/.", "changed_since": null, "national": { "unit": "%", "n": 2, "median": 16.5, "min": 12, "max": 21, "p25": null, "p75": null, "mean": 16.5, "units": { "%": 2, "GBP": 2, "week": 1, "year": 1 }, "published_sources": 5, "named_sources": 14, "read_sources": 1, "not_published": 1, "published_share": 5 }, "by_axis": {}, "rows": [ { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-12", "quote": "Income Tax band , you’ll pay 18% on your gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-12", "quote": "For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "Shares and assets valuations for tax", "url": "https://www.gov.uk/guidance/shares-and-assets-valuations-for-tax", "figure": "4 weeks", "value": 4, "unit": "week", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "When we have all the information we need we will try to reach an agreed valuation within 4 weeks of getting your request.", "source_class": "primary-government", "text_sha256": "34d475a46a32615929ddd654772110a3e50af4c01bf3a268355a693fa937ebf3" }, { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances", "url": "https://www.gov.uk/capital-gains-tax/allowances", "figure": "£3,000", "value": 3000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-24", "quote": "The Capital Gains tax-free allowance is: £3,000", "source_class": "primary-government", "text_sha256": "7a2e8769fe8962f3a6f5b0981b7cf1d62804330883c3868bd5b52f26f5bfe720" }, { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances", "url": "https://www.gov.uk/capital-gains-tax/allowances", "figure": "£1,500 ", "value": 1500, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-24", "quote": "£1,500 for trusts", "source_class": "primary-government", "text_sha256": "7a2e8769fe8962f3a6f5b0981b7cf1d62804330883c3868bd5b52f26f5bfe720" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "18% on all gains on qualifying assets disposed of from 6 April 2026", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "14%", "value": 14, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "14% on all gains on qualifying assets disposed of between 6 April 2025 and 5 April 2026", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "10% on all gains on qualifying assets disposed of on or before 5 April 2025", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "2 years", "value": 2, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "To qualify for relief, both of the following must apply for at least 2 years up to the date you sell your business:", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "This means that you have at least 5% of both the: voting rights You must also be entitled to at least 5% of either: profits that are available for distribution and assets on winding up the company disposal proceeds if the company is sold", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "HS275 Business Asset Disposal Relief (2026)", "url": "https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026", "figure": "£1 million", "value": 1000000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "Qualifying capital gains for each individual are subject to a lifetime limit as follows, for disposals on or after: 6 April 2008 to 5 April 2010, £1 million", "source_class": "primary-government", "text_sha256": "02d9dd034f85c8a0b2322f6f808a805952fa832de8089ebdaa16c55ed5a7ce31" } ], "not_published": [ { "source": "Taxation of Chargeable Gains Act 1992", "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/272", "retrieved_at": "2026-10-27", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/government/publications/sav-post-transaction-valuation-checks-for-capital-gains-cg34", "label": "Post transaction valuation checks for Capital Gains (CG34)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026", "label": "HS275 Business Asset Disposal Relief (2026)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/rates", "label": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "label": "Business Asset Disposal Relief: Eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "Business Asset Disposal Relief: Eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/shares-and-assets-valuations-for-tax", "label": "Shares and assets valuations for tax", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/169N", "label": "Taxation of Chargeable Gains Act 1992", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/allowances", "label": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/shares-and-assets-valuation-manual", "label": "Shares and Assets Valuation Manual", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/shares-and-assets-valuation-manual/svm111050", "label": "SVM111050", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1992/12/section/272", "label": "Taxation of Chargeable Gains Act 1992", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-sell-shares", "label": "Tax when you sell shares: What you pay it on", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ons.gov.uk/businessindustryandtrade/business/activitysizeandlocation/bulletins/businessdemography/2024", "label": "Business demography, UK", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.ons.gov.uk/businessindustryandtrade/changestobusiness/mergersandacquisitions/bulletins/mergersandacquisitionsinvolvingukcompanies/januarytomarch2026", "label": "Mergers and acquisitions involving UK companies", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 5 of the 1 named sources that could be read published a usable figure; 1 published none and are recorded as not published, never filled in; 13 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 235 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): the rate ladder an owner's gain meets (Capital Gains Tax main rates, Business Asset Disposal Relief at its dated rate, the annual exempt amount, the lifetime limit) joined to a worked sale at the site's median multiple, so the net proceeds are shown, not only the price", "embed": "

5 to 24 percent

2 published figures, UK Sale Tax Rules, across 2 sources, read 27 October 2026

Source: smevaluation.co.uk UK Sale Tax Rules
" }