{ "name": "mvlcalculator.co.uk MVL Tax Rules", "title": "MVL Tax Rules", "url": "https://mvlcalculator.co.uk/datasets/mvl-tax-rules/", "csv": "https://mvlcalculator.co.uk/datasets/mvl-tax-rules.csv", "markdown": "https://mvlcalculator.co.uk/datasets/mvl-tax-rules/index.md", "computed_at": "2026-10-29", "license": "https://mvlcalculator.co.uk/terms", "headline": "The MVL Tax Rules carries 7 published figures read from 4 sources' own pages, from 5 to 39.35 percent, read 28 October 2026.", "quotes": [ "The MVL Tax Rules carries 7 published figures read from 4 sources' own pages, from 5 to 39.35 percent, read 28 October 2026.", "7 of the 15 named sources read in full publish a figure; 11 publish none, read 28 October 2026." ], "citation": "\"mvlcalculator.co.uk MVL Tax Rules\", updated 2026-10-29, https://mvlcalculator.co.uk/datasets/mvl-tax-rules/.", "changed_since": null, "national": { "unit": "%", "n": 4, "median": 14.75, "min": 10.75, "max": 35.75, "p25": 10.9375, "p75": 31.3125, "mean": 19, "units": { "%": 4, "GBP": 3, "month": 1, "week": 1, "year": 2 }, "published_sources": 7, "named_sources": 22, "read_sources": 15, "not_published": 11, "published_share": 0.467 }, "by_axis": {}, "rows": [ { "source": "GOV.UK: income tax rates and allowances", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "figure": "£12,570", "value": 12570, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-03", "quote": "£12,570", "source_class": "primary-government", "text_sha256": "d4a1d3a6437a208fc7549deb2812738dfdc76bbb9a6ca44a28f3d02382d5e7dc" }, { "source": "GOV.UK: income tax rates and allowances", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "figure": "£100,000", "value": 100000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-03", "quote": "£100,000", "source_class": "primary-government", "text_sha256": "d4a1d3a6437a208fc7549deb2812738dfdc76bbb9a6ca44a28f3d02382d5e7dc" }, { "source": "GOV.UK: income tax rates and allowances", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "figure": "£37,700", "value": 37700, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-03", "quote": "Up to £37,700", "source_class": "primary-government", "text_sha256": "d4a1d3a6437a208fc7549deb2812738dfdc76bbb9a6ca44a28f3d02382d5e7dc" }, { "source": "GOV.UK: income tax rates and allowances", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "figure": "£37,701 ", "value": 37701, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-03", "quote": "£37,701 to £125,140", "source_class": "primary-government", "text_sha256": "d4a1d3a6437a208fc7549deb2812738dfdc76bbb9a6ca44a28f3d02382d5e7dc" }, { "source": "GOV.UK: income tax rates and allowances", "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "figure": "£125,141", "value": 125141, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-03", "quote": "Over £125,141", "source_class": "primary-government", "text_sha256": "d4a1d3a6437a208fc7549deb2812738dfdc76bbb9a6ca44a28f3d02382d5e7dc" }, { "source": "GOV.UK: CGT rates and allowances", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-06", "quote": "The following Capital Gains Tax rates apply: 18% and 24% for individuals", "source_class": "primary-government", "text_sha256": "8fccab260c7037318575333040b9aba0da572bceaece2806d0cadffd801d7a86" }, { "source": "GOV.UK: CGT rates and allowances", "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "figure": "£3,000", "value": 3000, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-06", "quote": "Tax year Annual exempt amount for individuals, personal representatives and trustees for disabled people Annual exempt amount for other trustees 2026 to 2027 £3,000 £1,500 2025 to 2026", "source_class": "primary-government", "text_sha256": "8fccab260c7037318575333040b9aba0da572bceaece2806d0cadffd801d7a86" }, { "source": "GOV.UK: BADR eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "18%", "value": 18, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "18% on all gains on qualifying assets disposed of from 6 April 2026", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: BADR eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "2 years", "value": 2, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "To qualify, both of the following must apply for at least 2 years up to the date you sell your shares:", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: BADR eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "3 years", "value": 3, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "If the company stops being a trading company, you can still qualify for relief if you sell your shares within 3 years.", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: BADR eligibility", "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "figure": "5%", "value": 5, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-27", "quote": "This means that you have at least 5% of both the: voting rights You must also be entitled to at least 5% of either: profits that are available for distribution and assets on winding up the company disposal proceeds if the company is sold", "source_class": "primary-government", "text_sha256": "74cbc8b9ca63816484462d8270f0aaeaf11aef7bc2c6e88b2a8386b4593cd805" }, { "source": "GOV.UK: how dividends are taxed", "url": "https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed", "figure": "£500 ", "value": 500, "unit": "GBP", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "You also get a dividend allowance of £500 each year.", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: how dividends are taxed", "url": "https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed", "figure": "10.75%", "value": 10.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "Basic rate 10.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: how dividends are taxed", "url": "https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed", "figure": "35.75%", "value": 35.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "Higher rate 35.75%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK: how dividends are taxed", "url": "https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed", "figure": "39.35%", "value": 39.35, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "Additional rate 39.35%", "source_class": "primary-government", "text_sha256": "8cc9bff1cd2eaeb63aa24b60d66e3e123384bf1c62de4e4f8a55e60cde695fb2" }, { "source": "GOV.UK policy paper: dividend rate changes 2026/27", "url": "https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income", "figure": "10.75%", "value": 10.75, "unit": "%", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "increase the dividend ordinary rate to 10.75% and the dividend upper rate to 35.75% from 6 April 2026", "source_class": "primary-government", "text_sha256": "9475bed84c7f43f52fa1b8d52075670375e6b553a266bd359b722ac5d8a271b8" }, { "source": "ITTOIA 2005 s396B: distributions in a winding up (the TAAR)", "url": "https://www.legislation.gov.uk/ukpga/2005/5/section/396B", "figure": "two years", "value": 2, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "was a close company at any time in the period of two years ending with the start of the winding up.", "source_class": "primary-government", "text_sha256": "da8776fd99d3065b88e89b90587d002cf5a39c880bba396335d629b153ed852f" }, { "source": "ITTOIA 2005 s396B: distributions in a winding up (the TAAR)", "url": "https://www.legislation.gov.uk/ukpga/2005/5/section/396B", "figure": "two years", "value": 2, "unit": "year", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "Condition C is that, at any time within the period of two years beginning with the date on which the distribution is made— the individual carries on a trade or activity which is the same as, or similar to, that carried on by the company or an effective 51% subsidiary of the company,", "source_class": "primary-government", "text_sha256": "da8776fd99d3065b88e89b90587d002cf5a39c880bba396335d629b153ed852f" }, { "source": "Insolvency Act 1986 s89: declaration of solvency", "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/89", "figure": "12 months", "value": 12, "unit": "month", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "t the company will be able to pay its debts in full, together with interest at the official rate (as defined in section 251), within such period, not exceeding 12 months from the commencement of the winding up, as may be specified in the declaration.", "source_class": "primary-government", "text_sha256": "f99d6cc6f4428bfebccdce830625da6d7a0d6605556fe53f40ce6a09ffffa0dd" }, { "source": "Insolvency Act 1986 s89: declaration of solvency", "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/89", "figure": "5 weeks", "value": 5, "unit": "week", "vat": null, "axis": {}, "retrieved_at": "2026-10-28", "quote": "it is made within the 5 weeks immediately preceding the date of the passing of the resolution for winding up, or on that date but before the passing of the resolution, and", "source_class": "primary-government", "text_sha256": "f99d6cc6f4428bfebccdce830625da6d7a0d6605556fe53f40ce6a09ffffa0dd" } ], "not_published": [ { "source": "HMRC CG63955: BADR broad outline", "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63955", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "GOV.UK: what you pay CGT on", "url": "https://www.gov.uk/capital-gains-tax/what-you-pay-it-on", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "HMRC CTM36300: company winding up TAAR", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36300", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CTM36305: the TAAR", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36305", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "HMRC CTM36310: TAAR conditions", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36310", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "HMRC CTM36200: distributions in a winding up", "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36200", "retrieved_at": "2026-10-28", "reason": "read in full and no accepted figure on the page" }, { "source": "FRP Advisory: MVLs and BADR", "url": "https://www.frpadvisory.com/p/102meht/mvls-and-badr-planning-ahead-for-upcoming-tax-changes/", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "Leonard Curtis: MVLs still deliver", "url": "https://www.leonardcurtis.co.uk/news/mvls-still-deliver---but-timing-is-everything-ahead-of-the-budget", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "Forbes Burton: least tax when closing a business", "url": "https://www.forbesburton.com/?p=20686", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "TinyTax: MVL explained", "url": "https://tinytax.co.uk/guides/members-voluntary-liquidation-mvl", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" }, { "source": "ITContracting: MVL guide for contractors", "url": "https://www.itcontracting.com/members-voluntary-liquidation-mvl-a-guide-for-contractors/", "retrieved_at": "2026-10-28", "reason": "every candidate on the page was refused" } ], "sources": [ { "url": "https://www.gov.uk/business-asset-disposal-relief", "label": "GOV.UK: Business Asset Disposal Relief", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/business-asset-disposal-relief/eligibility", "label": "GOV.UK: BADR eligibility", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63955", "label": "HMRC CG63955: BADR broad outline", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances", "label": "GOV.UK: CGT rates and allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/capital-gains-tax/what-you-pay-it-on", "label": "GOV.UK: what you pay CGT on", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-dividends", "label": "GOV.UK: tax on dividends", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed", "label": "GOV.UK: how dividends are taxed", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income", "label": "GOV.UK policy paper: dividend rate changes 2026/27", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past", "label": "GOV.UK: income tax rates and allowances", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/2005/5/section/396B", "label": "ITTOIA 2005 s396B: distributions in a winding up (the TAAR)", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36300", "label": "HMRC CTM36300: company winding up TAAR", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36305", "label": "HMRC CTM36305: the TAAR", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36310", "label": "HMRC CTM36310: TAAR conditions", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36200", "label": "HMRC CTM36200: distributions in a winding up", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/89", "label": "Insolvency Act 1986 s89: declaration of solvency", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.legislation.gov.uk/ukpga/1986/45/section/91", "label": "Insolvency Act 1986 s91: appointment of liquidator", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.gov.uk/guidance/extra-statutory-concession-c16-distributions-before-company-strike-off", "label": "GOV.UK: ESC C16 / the £25,000 strike-off limit", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.frpadvisory.com/p/102meht/mvls-and-badr-planning-ahead-for-upcoming-tax-changes/", "label": "FRP Advisory: MVLs and BADR", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.leonardcurtis.co.uk/news/mvls-still-deliver---but-timing-is-everything-ahead-of-the-budget", "label": "Leonard Curtis: MVLs still deliver", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.forbesburton.com/?p=20686", "label": "Forbes Burton: least tax when closing a business", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://tinytax.co.uk/guides/members-voluntary-liquidation-mvl", "label": "TinyTax: MVL explained", "license": "the publisher's own terms; quoted for reporting and comment" }, { "url": "https://www.itcontracting.com/members-voluntary-liquidation-mvl-a-guide-for-contractors/", "label": "ITContracting: MVL guide for contractors", "license": "the publisher's own terms; quoted for reporting and comment" } ], "methodology": "Every row is a verbatim sentence read from the named source's own page through our fetch service on the date shown, hash-pinned to the stored read (the sha of the page's visible text; the raw page is mirrored to R2). 7 of the 15 named sources that could be read published a usable figure; 11 published none and are recorded as not published, never filled in; 7 could not be read (blocked, dead or unreachable) and count nowhere. The headline figures (median, minimum, maximum, quartiles) are over ONE figure per source in % (a source's median where its page yielded several accepted sentences), so N counts sources, never sentences; 262 candidate sentence(s) were refused by a reviewer with the reason recorded. The fuller derivation this dataset is chartered to grow into (not yet what the figures above are; they are each source's own published figure as read): net to member = distribution - share of liquidator's fee and disbursements - CGT at the BADR rate (18% from 6 April 2026, within the £1m lifetime limit) or 18%/24% after the £3,000 exempt amount; compared with the same sum as dividends at 10.75%/35.75%/39.35% after the £500 allowance; a TAAR flag where the s396B conditions could apply", "embed": "

5 to 39.35 percent

4 published figures, MVL Tax Rules, across 4 sources, read 28 October 2026

Source: mvlcalculator.co.uk MVL Tax Rules
" }