Business Asset Disposal Relief (BADR) reduces your CGT rate to 18% on qualifying gains up to the £1 million lifetime limit for disposals from 6 April 2026 (2026/27). The rate was 14% in 2025/26. Enter your sale proceeds, cost, and any prior BADR usage to see your CGT bill for 2025/26 or 2026/27.
What you paid for the shares originally. Often nominal (£1 or £100) for founders who incorporated their own business.
The £1M lifetime limit applies across all qualifying disposals ever. If this is your first disposal, enter 0.
This model assumes higher-rate CGT of 24% on any overflow above the BADR lifetime limit. Actual liability depends on your full income picture and other gains in the year.