About Exit Value Calculator
What an owner actually banks after selling: sale price less Capital Gains Tax, with Business Asset Disposal Relief at the rate in force today.
What is on this site
One question, "business asset disposal relief", answered with a calculator that works on the page with no account, 3 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- 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.
Reach us
Contact for a question about the site, or enquiries@exitvaluecalculator.com. The legal terms are on Terms and Privacy.
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.