Tax on selling a business UK: UK Sale Tax Rules
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.
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
| Source | Figure | Read |
|---|---|---|
| HS275 Business Asset Disposal Relief (2026) | 1,000,000GBP | 2026-10-27 |
| Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances | 3,000GBP | 2026-10-24 |
| Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances | 1,500GBP | 2026-10-24 |
| Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates | 24% | 2026-10-12 |
| Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates | 18% | 2026-10-12 |
| Business Asset Disposal Relief: Eligibility | 18% | 2026-10-27 |
| Business Asset Disposal Relief: Eligibility | 14% | 2026-10-27 |
| Business Asset Disposal Relief: Eligibility | 10% | 2026-10-27 |
| Business Asset Disposal Relief: Eligibility | 5% | 2026-10-27 |
| Shares and assets valuations for tax | 4week | 2026-10-27 |
| Business Asset Disposal Relief: Eligibility | 2year | 2026-10-27 |
The sentence each figure was read from (11)
- HS275 Business Asset Disposal Relief (2026), read 2026-10-27:
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
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances, read 2026-10-24:
The Capital Gains tax-free allowance is: £3,000
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances, read 2026-10-24:
£1,500 for trusts
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates, read 2026-10-12:
For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates, read 2026-10-12:
Income Tax band , you’ll pay 18% on your gains made from 6 April 2026.
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
18% on all gains on qualifying assets disposed of from 6 April 2026
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
14% on all gains on qualifying assets disposed of between 6 April 2025 and 5 April 2026
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
10% on all gains on qualifying assets disposed of on or before 5 April 2025
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
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
- Shares and assets valuations for tax, read 2026-10-27:
When we have all the information we need we will try to reach an agreed valuation within 4 weeks of getting your request.
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
To qualify for relief, both of the following must apply for at least 2 years up to the date you sell your business:
Read in full, publishes no figure
1 named source were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- Taxation of Chargeable Gains Act 1992, read 2026-10-27: read in full and no accepted figure on the page
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
235 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (14)
- Post transaction valuation checks for Capital Gains (CG34)(the publisher's own terms; quoted for reporting and comment)
- HS275 Business Asset Disposal Relief (2026)(the publisher's own terms; quoted for reporting and comment)
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates(the publisher's own terms; quoted for reporting and comment)
- Business Asset Disposal Relief: Eligibility(the publisher's own terms; quoted for reporting and comment)
- Business Asset Disposal Relief: Eligibility(the publisher's own terms; quoted for reporting and comment)
- Shares and assets valuations for tax(the publisher's own terms; quoted for reporting and comment)
- Taxation of Chargeable Gains Act 1992(the publisher's own terms; quoted for reporting and comment)
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances(the publisher's own terms; quoted for reporting and comment)
- Shares and Assets Valuation Manual(the publisher's own terms; quoted for reporting and comment)
- SVM111050(the publisher's own terms; quoted for reporting and comment)
- Taxation of Chargeable Gains Act 1992(the publisher's own terms; quoted for reporting and comment)
- Tax when you sell shares: What you pay it on(the publisher's own terms; quoted for reporting and comment)
- Business demography, UK(the publisher's own terms; quoted for reporting and comment)
- Mergers and acquisitions involving UK companies(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "smevaluation.co.uk UK Sale Tax Rules", updated 2026-10-28, https://smevaluation.co.uk/datasets/uk-sale-tax-rules/.
Download the CSV (11 rows, computed 2026-10-28)