What the relief does
The relief can apply to qualifying disposals of a business, part of a business, shares in a personal company or certain business assets.
Check eligibility
Review the ownership period, working conditions, company structure, shareholding and the nature of the asset. The qualifying conditions differ by disposal type.
Keep evidence
Keep company accounts, share records, sale documents, ownership history and evidence of the director or employee conditions relied on for the claim.
Official sources.
Check the current guidance before you rely on a rate, threshold, deadline or relief.
Need to review a relief claim?
Swift Accountancy can help organise the records needed to assess a potential Business Asset Disposal Relief claim.
Discuss a relief claim