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  • Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief

    • What you pay it on

      You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…

    • Work out your gain

      Your gain is usually the difference between what you paid for your…

    • Tax relief

      You may be able to reduce or delay the amount of Capital Gains Tax you…

  • Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim

    • Eligibility

      You may be able to pay less Capital Gains Tax when you sell (or ‘dispose…

    • Work out your tax

      How you work out your tax depends on whether all your gains are eligible…

    • How to claim

      You can claim Business Asset Disposal Relief either: through your Self…

  • Paying Corporation Tax when your limited company sells an asset for more than it paid - includes chargeable gains, intangible assets, working out inflation

    • Overview

      Your limited company usually pays Corporation Tax on the profit…

    • Work out a chargeable gain

      The gain is usually the difference between what you paid for the asset and…

    • Intangible assets

      ‘Intangible assets’ include intellectual property and business reputation…

  • Steps to help grow your business - finding finance, mentors, increasing sales and developing products and services

  • What you must do when you sell your company, partnership or sole trader business

  • Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim

  • How to get Inheritance Tax relief on business assets in an estate, what qualifies, giving away business property or assets

  • Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called 'business transfer relief')

  • This Tax Information and Impact Note explains payment entitlements under the Basic Payment Scheme for Business Asset Rollover Relief.

  • What Capital Gains Tax (CGT) is, how to work it out, current CGT rates and how to pay.