Business asset disposal relief 2026: UK Owner Exit Tax Rules
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.
By relief
| Breakdown | Median | Range | Sources |
|---|---|---|---|
| reliefcgt-basic-rate-2026-27 | 18% | 18 to 18% | 1 |
| reliefcgt-higher-rate-2026-27 | 24% | 24 to 24% | 1 |
| reliefcgt-annual-exempt-amount-2026-27 | 3,000GBP | 3,000 to 3,000GBP | 1 |
| reliefbusiness-relief-iht | 100% | 100 to 100% | 1 |
| reliefbadr-rate-from-2026-04-06 | 18% | 18 to 18% | 1 |
| reliefbadr-rate-2025-26 | 14% | 14 to 14% | 1 |
| reliefbadr-rate-to-2025-04-05 | 10% | 10 to 10% | 1 |
| reliefbadr-ownership-period | 2year | 2 to 2year | 1 |
| reliefbadr-disposal-after-closure | 3year | 3 to 3year | 1 |
| reliefbadr-personal-company-share | 5% | 5 to 5% | 1 |
| reliefbadr-lifetime-limit | 1,000,000GBP | 1,000,000 to 1,000,000GBP | 1 |
Every figure, with its source
One row per published figure: the figure as the source's own page publishes it, the page, and the day it was read. A figure that is not on a page we read is not on this one.
The sentence each figure was read from (11)
- Taxation of Chargeable Gains Act 1992, read 2026-10-28:
exceeds [F55£1 million.].
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates, read 2026-10-12:
For the 2026 to 2027 tax year the allowance is £3,000, which leaves £9,600 to pay tax on.
- Business Relief for Inheritance Tax: Overview, read 2026-10-24:
You can get Business Relief of either 100% or 50% on some of an estate’s business assets, which can be passed on:
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates, read 2026-10-12:
For any amount above the basic Income Tax band, you’ll pay 24% on gains made from 6 April 2026.
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates, read 2026-10-12:
Income Tax band , you’ll pay 18% on your gains made from 6 April 2026.
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
18% on all gains on qualifying assets disposed of from 6 April 2026
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
14% on all gains on qualifying assets disposed of between 6 April 2025 and 5 April 2026
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
10% on all gains on qualifying assets disposed of on or before 5 April 2025
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
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
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
You must also dispose of your business assets within 3 years to qualify for relief.
- Business Asset Disposal Relief: Eligibility, read 2026-10-27:
you’ve owned the business for at least 2 years
Read in full, publishes no figure
3 named sources were read in full on the dates shown and print no usable figure. They are counted, never filled in.
- CG67800C - Reliefs: Employee Ownership Trusts: contents - HMRC internal manual, read 2026-10-28: read in full and no accepted figure on the page
- Business Relief for Inheritance Tax: Overview, read 2026-10-28: every candidate on the page was refused
- Agricultural property relief and business property relief reforms, read 2026-10-28: read in full and no accepted figure on the page
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
97 candidate sentences on these pages were refused by a reviewer; each refusal and its reason is recorded in the review ledger.
Sources (9)
- Business Asset Disposal Relief: Eligibility(the publisher's own terms; quoted for reporting and comment)
- Business Asset Disposal Relief: Eligibility(the publisher's own terms; quoted for reporting and comment)
- Capital Gains Tax: what you pay it on, rates and allowances: Capital Gains Tax rates(the publisher's own terms; quoted for reporting and comment)
- CG67800 - Reliefs: employee-ownership trusts: introduction - HMRC internal manual(the publisher's own terms; quoted for reporting and comment)
- CG67800C - Reliefs: Employee Ownership Trusts: contents - HMRC internal manual(the publisher's own terms; quoted for reporting and comment)
- Business Relief for Inheritance Tax: Overview(the publisher's own terms; quoted for reporting and comment)
- Business Relief for Inheritance Tax: Overview(the publisher's own terms; quoted for reporting and comment)
- Agricultural property relief and business property relief reforms(the publisher's own terms; quoted for reporting and comment)
- Taxation of Chargeable Gains Act 1992(the publisher's own terms; quoted for reporting and comment)
Cite or embed this figure
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.
Cite as: "successiongap.co.uk UK Owner Exit Tax Rules", updated 2026-10-29, https://successiongap.co.uk/datasets/uk-owner-exit-tax-rules/.
Download the CSV (11 rows, computed 2026-10-29)