Corporation Tax: Disincorporation Relief claim form
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.
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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.