{ "name": "successiongap.co.uk UK Owner Exit Tax Rules", "title": "UK Owner Exit Tax Rules", "url": "https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules/", "csv": "https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules.csv", "markdown": "https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules/index.md", "computed_at": "2026-10-29", "license": "https://successiongap.co.uk/terms", "headline": "The UK Owner Exit Tax Rules carries 7 published figures read from 3 sources' own pages, from 5 to 100 percent, read 28 October 2026.", "quotes": [ "The UK Owner Exit Tax Rules carries 7 published figures read from 3 sources' own pages, from 5 to 100 percent, read 28 October 2026.", "4 of the 4 named sources read in full publish a figure; 3 publish none, read 28 October 2026.", "UK Owner Exit Tax Rules, relief cgt-basic-rate-2026-27: median 18 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief cgt-higher-rate-2026-27: median 24 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief cgt-annual-exempt-amount-2026-27: median 3,000 GBP across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief business-relief-iht: median 100 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-rate-from-2026-04-06: median 18 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-rate-2025-26: median 14 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-rate-to-2025-04-05: median 10 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-ownership-period: median 2 year across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-disposal-after-closure: median 3 year across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-personal-company-share: median 5 percent across 1 source, read 28 October 2026.", "UK Owner Exit Tax Rules, relief badr-lifetime-limit: median 1,000,000 GBP across 1 source, read 28 October 2026." ], "citation": "\"successiongap.co.uk UK Owner Exit Tax Rules\", updated 2026-10-29, https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules/.", "changed_since": null, "national": { "unit": "%", "n": 7, "median": 18, "min": 5, "max": 100, "p25": 10, "p75": 24, "mean": 27, "units": { "%": 7, "GBP": 2, "year": 2 }, "published_sources": 4, "named_sources": 9, "read_sources": 4, "not_published": 3, "published_share": 1 }, "by_axis": { "relief": { "cgt-basic-rate-2026-27": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } }, "cgt-higher-rate-2026-27": { "%": { "n": 1, "median": 24, "min": 24, "max": 24, "p25": 24, "p75": 24, "mean": 24 } }, "cgt-annual-exempt-amount-2026-27": { "GBP": { "n": 1, "median": 3000, "min": 3000, "max": 3000, "p25": 3000, "p75": 3000, "mean": 3000 } }, "business-relief-iht": { "%": { "n": 1, "median": 100, "min": 100, "max": 100, "p25": 100, "p75": 100, "mean": 100 } }, "badr-rate-from-2026-04-06": { "%": { "n": 1, "median": 18, "min": 18, "max": 18, "p25": 18, "p75": 18, "mean": 18 } }, "badr-rate-2025-26": { "%": { "n": 1, "median": 14, "min": 14, "max": 14, "p25": 14, "p75": 14, "mean": 14 } }, "badr-rate-to-2025-04-05": { "%": { "n": 1, "median": 10, "min": 10, "max": 10, "p25": 10, "p75": 10, "mean": 10 } }, "badr-ownership-period": { "year": { "n": 1, "median": 2, "min": 2, "max": 2, "p25": 2, "p75": 2, "mean": 2 } }, "badr-disposal-after-closure": { "year": { "n": 1, "median": 3, "min": 3, "max": 3, "p25": 3, "p75": 3, "mean": 3 } }, "badr-personal-company-share": { "%": { "n": 1, "median": 5, "min": 5, "max": 5, "p25": 5, "p75": 5, "mean": 5 } }, "badr-lifetime-limit": { "GBP": { "n": 1, "median": 1000000, "min": 1000000, "max": 1000000, "p25": 1000000, "p75": 1000000, "mean": 1000000 } } } }, "rows": [ { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "relief": "cgt-basic-rate-2026-27" }, "retrieved_at": "2026-10-12", "quote": "Income Tax band , you’ll pay 18% on your gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "24%", "value": 24, "unit": "%", "vat": null, "axis": { "relief": "cgt-higher-rate-2026-27" }, "retrieved_at": "2026-10-12", "quote": "For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "url": "https://www.gov.uk/capital-gains-tax/rates", "figure": "£3,000, ", "value": 3000, "unit": "GBP", "vat": null, "axis": { "relief": "cgt-annual-exempt-amount-2026-27" }, "retrieved_at": "2026-10-12", "quote": "For the 2026 to 2027 tax year the allowance is £3,000, which leaves £9,600 to pay tax on.", "source_class": "primary-government", "text_sha256": "680708f880bc303e42e49316a7995eb78a4856ddcbb714275026ceac0e8c61a4" }, { "source": "Business Relief for Inheritance Tax: Overview", "url": "https://www.gov.uk/business-relief-inheritance-tax", "figure": "100%", "value": 100, "unit": "%", "vat": null, "axis": { "relief": "business-relief-iht" }, "retrieved_at": "2026-10-24", "quote": "You can get Business Relief of either 100% or 50% on some of an estate’s business assets, which can be passed on:", "source_class": "primary-government", "text_sha256": "4230a00e58933aa0613cbafd41168e8605242eb52d13d335143184e689434c9c" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": { "relief": "badr-rate-from-2026-04-06" }, "retrieved_at": "2026-10-27", "quote": "18% on all gains on qualifying assets disposed of from 6 April 2026", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "14%", "value": 14, "unit": "%", "vat": null, "axis": { "relief": "badr-rate-2025-26" }, "retrieved_at": "2026-10-27", "quote": "14% on all gains on qualifying assets disposed of between 6 April 2025 and 5 April 2026", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "10%", "value": 10, "unit": "%", "vat": null, "axis": { "relief": "badr-rate-to-2025-04-05" }, "retrieved_at": "2026-10-27", "quote": "10% on all gains on qualifying assets disposed of on or before 5 April 2025", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "2 years", "value": 2, "unit": "year", "vat": null, "axis": { "relief": "badr-ownership-period" }, "retrieved_at": "2026-10-27", "quote": "you’ve owned the business for at least 2 years", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "3 years", "value": 3, "unit": "year", "vat": null, "axis": { "relief": "badr-disposal-after-closure" }, "retrieved_at": "2026-10-27", "quote": "You must also dispose of your business assets within 3 years to qualify for relief.", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Business Asset Disposal Relief: Eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": { "relief": "badr-personal-company-share" }, "retrieved_at": "2026-10-27", "quote": "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", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "Taxation of Chargeable Gains Act 1992", "url": "https://www.legislation.gov.uk/ukpga/1992/12/part/V/chapter/3", "figure": "£1 million", "value": 1000000, "unit": "GBP", "vat": null, "axis": { "relief": "badr-lifetime-limit" }, "retrieved_at": "2026-10-28", "quote": "exceeds [F55£1 million.].", "source_class": "primary-government", "text_sha256": "b940e8271af8c4ccc15640af0ca148196aa0478fc96ca1e7215edcd4b319ae5b" } ], "not_published": [ { "source": "CG67800C - Reliefs: Employee Ownership Trusts: contents - HMRC internal manual", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800c", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "Business Relief for Inheritance Tax: Overview", "url": "https://www.gov.uk/business-relief-inheritance-tax/what-qualifies", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "Agricultural property relief and business property relief reforms", "url": "https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" } ], "sources": [ { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "Business Asset Disposal Relief: Eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "label": "Business Asset Disposal Relief: Eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/rates", "label": "Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800", "label": "CG67800 - Reliefs: employee-ownership trusts: introduction - HMRC internal manual", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg67800c", "label": "CG67800C - Reliefs: Employee Ownership Trusts: contents - HMRC internal manual", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-relief-inheritance-tax", "label": "Business Relief for Inheritance Tax: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-relief-inheritance-tax/what-qualifies", "label": "Business Relief for Inheritance Tax: Overview", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/agricultural-property-relief-and-business-property-relief-reforms", "label": "Agricultural property relief and business property relief reforms", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1992/12/part/V/chapter/3", "label": "Taxation of Chargeable Gains Act 1992", "license": "the publisher's own terms; quoted for reporting and comment" } ], "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). 4 of the 4 named sources that could be read published a usable figure; 3 published none and are recorded as not published, never filled in; 5 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source for each breakdown it prices, in % (a source's median where its page yielded several accepted sentences for one breakdown), so a page that gives figures for several breakdowns gives one for each and N counts 7 figures, never sentences; 97 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 BADR rate by disposal date (14% to 5 April 2026, 18% from 6 April 2026), the £1m lifetime limit, the main CGT rates, the EOT relief and the Business Relief cap, each with the authority page that states it, applied to a worked sale price", "embed": "

5 to 100 percent

7 published figures, UK Owner Exit Tax Rules, across 3 sources, read 28 October 2026

Source: successiongap.co.uk UK Owner Exit Tax Rules
" }