# 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.

How much is my business worth · https://smevaluation.co.uk/datasets/uk-sale-tax-rules/ · computed 2026-10-28

**Range of the published figures:** 5 to 24 % (range 12 to 21 %; 2 published figures; 5 of 1 sources read publish one).

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 source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Read |
|---|---|---|
| [HS275 Business Asset Disposal Relief (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/hs275-business-asset-disposal-relief-2026) | 1,000,000 GBP | 2026-10-27 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances](https://www.gov.uk/capital-gains-tax/allowances) | 3,000 GBP | 2026-10-24 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax allowances](https://www.gov.uk/capital-gains-tax/allowances) | 1,500 GBP | 2026-10-24 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 24 % | 2026-10-12 |
| [Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates](https://www.gov.uk/capital-gains-tax/rates) | 18 % | 2026-10-12 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 18 % | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 14 % | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 10 % | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 5 % | 2026-10-27 |
| [Shares and assets valuations for tax](https://www.gov.uk/guidance/shares-and-assets-valuations-for-tax) | 4 week | 2026-10-27 |
| [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 2 year | 2026-10-27 |

## The sentence each figure was read from (11)

- [HS275 Business Asset Disposal Relief (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/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](https://www.gov.uk/guidance/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](https://www.gov.uk/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

- [Taxation of Chargeable Gains Act 1992](https://www.legislation.gov.uk/ukpga/1992/12/section/272), 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

## Sources

- [Post transaction valuation checks for Capital Gains (CG34)](https://www.gov.uk/government/publications/sav-post-transaction-valuation-checks-for-capital-gains-cg34) (the publisher's own terms; quoted for reporting and comment)
- [HS275 Business Asset Disposal Relief (2026)](https://www.gov.uk/government/publications/entrepreneurs-relief-hs275-self-assessment-helpsheet/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](https://www.gov.uk/capital-gains-tax/rates) (the publisher's own terms; quoted for reporting and comment)
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) (the publisher's own terms; quoted for reporting and comment)
- [Business Asset Disposal Relief: Eligibility](https://www.gov.uk/business-asset-disposal-relief) (the publisher's own terms; quoted for reporting and comment)
- [Shares and assets valuations for tax](https://www.gov.uk/guidance/shares-and-assets-valuations-for-tax) (the publisher's own terms; quoted for reporting and comment)
- [Taxation of Chargeable Gains Act 1992](https://www.legislation.gov.uk/ukpga/1992/12/section/169N) (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](https://www.gov.uk/capital-gains-tax/allowances) (the publisher's own terms; quoted for reporting and comment)
- [Shares and Assets Valuation Manual](https://www.gov.uk/hmrc-internal-manuals/shares-and-assets-valuation-manual) (the publisher's own terms; quoted for reporting and comment)
- [SVM111050](https://www.gov.uk/hmrc-internal-manuals/shares-and-assets-valuation-manual/svm111050) (the publisher's own terms; quoted for reporting and comment)
- [Taxation of Chargeable Gains Act 1992](https://www.legislation.gov.uk/ukpga/1992/12/section/272) (the publisher's own terms; quoted for reporting and comment)
- [Tax when you sell shares: What you pay it on](https://www.gov.uk/tax-sell-shares) (the publisher's own terms; quoted for reporting and comment)
- [Business demography, UK](https://www.ons.gov.uk/businessindustryandtrade/business/activitysizeandlocation/bulletins/businessdemography/2024) (the publisher's own terms; quoted for reporting and comment)
- [Mergers and acquisitions involving UK companies](https://www.ons.gov.uk/businessindustryandtrade/changestobusiness/mergersandacquisitions/bulletins/mergersandacquisitionsinvolvingukcompanies/januarytomarch2026) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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/.

CSV: https://smevaluation.co.uk/datasets/uk-sale-tax-rules.csv
JSON: https://smevaluation.co.uk/datasets/uk-sale-tax-rules.json
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