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Business Asset Disposal Relief (was known as Entrepreneurs' Relief) can reduce your Capital Gains Tax (CGT) when you sell certain business assets or shares - eligibility, deadlines, how to claim

• Eligibility

  You may be able to pay less Capital Gains Tax when you sell (or ‘dispose…

• Work out your tax

  How you work out your tax depends on whether all your gains are eligible…

• How to claim

  You can claim Business Asset Disposal Relief either: through your Self…

Working out and paying Capital Gains Tax (CGT) if you're a sole trader or in a business partnership, claiming tax relief

• What you pay it on

  You may have to pay Capital Gains Tax if you make a profit (‘gain’) when…

• Work out your gain

  Your gain is usually the difference between what you paid for your…

• Tax relief

  You may be able to reduce or delay the amount of Capital Gains Tax you…

Holdover relief on gifts means you do not pay Capital Gains Tax (CGT) when you give away business assets and some shares - eligibility, how it works, how to claim it

Relief from Capital Gains Tax (CGT) if you buy new business assets with the proceeds from selling old ones, check if you're eligible, how to claim

Delay paying Capital Gains Tax (CGT) if you transfer your business to a limited company in return for shares, check if you're eligible, let HMRC know if you do not want to claim Incorporation Relief (sometimes called …