About MVL Calculator
Joe, who reads the MVL tax rules on GOV.UK and legislation.gov.uk and builds them into a calculator, each rule quoted with the date it was read.
Why this site exists
The tax on closing a company moved twice in two years (BADR from 10% to 14% to 18%, dividend rates up in April 2026), and most worked examples online still use old rates.
Who it is for
Owners of solvent UK limited companies weighing a members' voluntary liquidation against taking the cash out as dividends.
What is on this site
One question, "mvl calculator", answered with a calculator that works on the page with no account, 4 guides on the questions around it, a data table you can cite (the figures and their method), and the sources every figure rests on.
- MVL vs dividend: which leaves you more in 2026/27: An MVL against a dividend on the 2026/27 rates: 18% under Business Asset Disposal Relief against 10.75%, 35.75% or 39.35% on dividends above the £500 allowance.
- MVL cost: what UK insolvency practitioners publish: MVL fees UK insolvency practitioners publish on their own pages: £1,245 to £4,000 for an entry-level case, a median of £1,747.50, plus VAT and disbursements.
- The MVL TAAR: section 396B and the two-year rule: When an MVL distribution is taxed as income: the four conditions in ITTOIA 2005 section 396B, including carrying on a similar trade or activity within two years.
- Business Asset Disposal Relief on an MVL in 2026/27: BADR on an MVL distribution: 18% from 6 April 2026, a £1 million lifetime total, and the 5% holding and two-year officer or employee conditions from GOV.UK.
What it does not do
- We do not give tax, legal or insolvency advice.
- We do not pass your enquiry to an insolvency practitioner or any other firm.
- We do not use a rate we have not read from GOV.UK or the statute.
Who answers for it
Joseph Ellul-Turner, Director.
Reach us
Contact for a question about the site, or enquiries@mvlcalculator.co.uk. The legal terms are on Terms and Privacy.
This calculator applies published tax rates to the figures you enter; it is not tax, legal or insolvency advice. An enquiry sent through the form is read and answered by Joe, who runs this site; no firm receives it. Rates are as read from GOV.UK and legislation.gov.uk on the date shown.