Corporation Tax: Disincorporation Relief claim form
Use the Disincorporation Relief claim form to tell HM Revenue and Customs (HMRC) about the details of assets transferred to a new business.
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Details
Use this form to claim Disincorporation Relief and to tell HMRC about the type and value of assets transferred to the new business and details of the transferors and transferees.
Email HMRC to ask for this form in Welsh (Cymraeg).
Before you start
This form is interactive (one that you complete on screen) and you must use Adobe Reader to complete it. Downloading Adobe Reader is free. Download the latest version of Adobe Reader.
HMRC are creating new versions of their forms that don’t depend on Adobe Reader. Whilst this work is in progress the following methods can be used to ensure the form will download or open in Adobe Reader:
- whatever browser you are using, review your settings to make Adobe Reader the default program for opening PDF documents
- Windows users should right click on the form link then select ‘Save target as’ or ‘Save link as’
- Mac users should right click on the form link then select “Save linked file as”
- save the form - the recommended place is in the documents folder
- using Adobe Reader you can open the form
If the form still doesn’t open, then contact the Online Services helpdesks for more help.
Related guidance
Corporation Tax: Disincorporation Relief
This guidance tells you how to claim relief on the transfer of assets when your company changes from a private limited company to a sole trader or partnership owned business.