Use the Disincorporation Relief claim form to tell HM Revenue and Customs (HMRC) about the details of assets transferred to a new business.
Ref: Disincorporation Relief claim form PDF, 308KB, 1 page
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Use this form to claim Disincorporation Relief and to tell HMRC about the type and value of assets transferred to the new business and details of the transferors and transferees.
Before you start
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Corporation Tax: Disincorporation Relief
This guidance tells you how to claim relief on the transfer of assets when your company changes from a private limited company to a sole trader or partnership owned business.