Sell or transfer your business

Includes managing sales and mergers, and updating tax and records

Sell your business

• Selling your business: your responsibilities

Tax and reliefs

• Business Asset Disposal Relief
• Capital Gains Tax: share reorganisation, takeover or merger
• Business Asset Rollover Relief

Transfer to new owners

• Business transfers, takeovers and TUPE
• Calculate your employee’s statutory redundancy pay

Mergers and competition rules

• Payroll: what to do if your business merges or changes
• Mergers: when they will be investigated
• Tell the CMA about your merger
• Avoid and report anti-competitive activity

Update records

• Tell HMRC about a change to your business
• Tell Companies House about changes to your limited company
• Terminate an appointment of a director (TM01)