BADR / Entrepreneurs' Relief Calculator

Business Asset Disposal Relief charges Capital Gains Tax at a flat rate of 18% on qualifying gains, up to a lifetime limit of £1 million. Without the relief, higher and additional rate taxpayers would otherwise pay 24% CGT on the same gain.

You can claim BADR on qualifying gains up to a cumulative lifetime limit of £1 million. This limit applies across all claims made over your lifetime, not per transaction, so it's worth tracking previous claims carefully.

Business Asset Disposal Relief isn't automatic. You need to claim it, usually through your Self Assessment tax return or a separate claim to HMRC, within specific time limits after the tax year of disposal.

Yes, the calculator works for qualifying disposals of shares in a personal company as well as sole trader businesses and partnerships, provided you meet the shareholding and trading company conditions.

HMRC generally requires that the company's activities are mainly trading rather than holding investments. A company with significant non-trading activities, such as large property or share holdings, may not qualify, so it's worth reviewing your company's activities before claiming.

Yes, you can claim BADR on multiple qualifying disposals throughout your lifetime, as long as your combined claims don't exceed the £1 million lifetime limit. Each disposal must independently meet the qualifying conditions.