What do you actually bank when you sell?

• Business Asset Disposal Relief charges 18% on all gains on qualifying assets disposed of from 6 April 2026. It was 14% between 6 April 2025 and 5 April 2026, and 10% on or before 5 April 2025. If your completion date is in one of those earlier windows, the older rate applies to your disposal (gov.uk: Business Asset Disposal Relief, and HMRC rates and allowances, updated 13 April 2026).
• The relief is capped at £1,000,000 of gains across your lifetime, not per disposal. That limit has applied to qualifying disposals on or after 11 March 2020; earlier disposals had higher limits, up to £10m (gov.uk, HMRC Capital Gains Manual CG64125). Enter what you have already used.
• Gains above the relief are taxed here at 24%, the rate for a higher or additional rate taxpayer from 6 April 2026. A basic rate taxpayer pays 18% on the part of the gain that falls inside their unused basic rate band, so this calculator overstates the tax for someone with little other income (gov.uk: work out your tax).
• The annual exempt amount is £3,000 for 2026/27, unchanged from 2025/26 and 2024/25. It is applied here to the gains charged at the highest rate first, as HMRC directs, so it comes off the 24% slice before the 18% slice (HMRC rates and allowances).
• Qualifying for the relief on a share sale broadly requires, for at least two years to the date of disposal, that you were an officer or employee of the company, that it was a trading company or the holding company of a trading group, and that you held at least 5% of the ordinary shares and voting rights with an entitlement to at least 5% of distributable profits and assets on winding up, or of the proceeds on a sale (gov.uk eligibility, HMRC CG63975, TCGA92/S169I). Sole traders and partners qualify on a different two-year test. The toggle takes your word for it; HMRC will not.
• Fees are treated as incidental costs of disposal: they reduce the chargeable gain and the cash you keep. Base cost is what you paid for the shares, which for founders' shares subscribed at par is usually negligible.
• Not modelled, and each of them can move the answer materially: earn-outs and deferred consideration, share-for-share exchanges and loan notes, EMI and other option exercises, capital losses brought forward, Investors' Relief, disposals by trustees or personal representatives, multiple shareholders with different holdings, and anyone not resident in the UK for tax. Take advice before you rely on a figure from any calculator, including this one.

Exit Value Calculator is an independent information site operated by Ellul Solutions Ltd. It is not affiliated with HMRC or any government body, and nothing here is tax, accounting or legal advice. Rates and thresholds are stated as at the updated date above and are corrected in place when HMRC changes them; confirm your own position with a tax adviser before completing a sale.

• The Business Asset Disposal Relief rate in 2026/27

  BADR is 18% on disposals from 6 April 2026, 14% from 6 April 2025 to 5 April 2026 and 10% before. Which rate applies to your completion date, and the £1m lifetime cap.

• Capital Gains Tax when you sell a business (2026/27)

  How CGT works on a UK business sale in 2026/27: the £3,000 annual exempt amount, 18% and 24% rates, when relief applies, and when you have to report and pay.

• The BADR two-year rule and the 5% test

  Business Asset Disposal Relief needs two years of qualifying conditions before completion. The 5% personal company test, the officer or employee test, and the traps.