# MVL Tax Rules

> The MVL Tax Rules carries 7 published figures read from 4 sources' own pages, from 5 to 39.35 percent, read 28 October 2026.

MVL Calculator · https://mvlcalculator.co.uk/datasets/mvl-tax-rules/ · computed 2026-10-29

**Range of the published figures:** 5 to 39.35 % (range 10.75 to 35.75 %; 4 published figures; 7 of 15 sources read publish one).

7 of the 15 named sources read in full publish a figure; 11 publish none, read 28 October 2026.

## Every figure, with its source

One row per source: the figure the source's own page publishes, the page, and the day it was read.

| Source | Figure | Read |
|---|---|---|
| [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) | 125,141 GBP | 2026-10-03 |
| [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) | 100,000 GBP | 2026-10-03 |
| [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) | 37,701 GBP | 2026-10-03 |
| [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) | 37,700 GBP | 2026-10-03 |
| [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) | 12,570 GBP | 2026-10-03 |
| [GOV.UK: CGT rates and allowances](https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances) | 3,000 GBP | 2026-10-06 |
| [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed) | 500 GBP | 2026-10-28 |
| [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed) | 39.35 % | 2026-10-28 |
| [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed) | 35.75 % | 2026-10-28 |
| [GOV.UK: CGT rates and allowances](https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances) | 18 % | 2026-10-06 |
| [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 18 % | 2026-10-27 |
| [Insolvency Act 1986 s89: declaration of solvency](https://www.legislation.gov.uk/ukpga/1986/45/section/89) | 12 month | 2026-10-28 |
| [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed) | 10.75 % | 2026-10-28 |
| [GOV.UK policy paper: dividend rate changes 2026/27](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income) | 10.75 % | 2026-10-28 |
| [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 5 % | 2026-10-27 |
| [Insolvency Act 1986 s89: declaration of solvency](https://www.legislation.gov.uk/ukpga/1986/45/section/89) | 5 week | 2026-10-28 |
| [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 3 year | 2026-10-27 |
| [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) | 2 year | 2026-10-27 |
| [ITTOIA 2005 s396B: distributions in a winding up (the TAAR)](https://www.legislation.gov.uk/ukpga/2005/5/section/396B) | 2 year | 2026-10-28 |
| [ITTOIA 2005 s396B: distributions in a winding up (the TAAR)](https://www.legislation.gov.uk/ukpga/2005/5/section/396B) | 2 year | 2026-10-28 |

## The sentence each figure was read from (20)

- [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past), read 2026-10-03: "Over £125,141"
- [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past), read 2026-10-03: "£100,000"
- [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past), read 2026-10-03: "£37,701 to £125,140"
- [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past), read 2026-10-03: "Up to £37,700"
- [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past), read 2026-10-03: "£12,570"
- [GOV.UK: CGT rates and allowances](https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances), read 2026-10-06: "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"
- [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed), read 2026-10-28: "You also get a dividend allowance of £500 each year."
- [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed), read 2026-10-28: "Additional rate 39.35%"
- [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed), read 2026-10-28: "Higher rate 35.75%"
- [GOV.UK: CGT rates and allowances](https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances), read 2026-10-06: "The following Capital Gains Tax rates apply: 18% and 24% for individuals"
- [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "18% on all gains on qualifying assets disposed of from 6 April 2026"
- [Insolvency Act 1986 s89: declaration of solvency](https://www.legislation.gov.uk/ukpga/1986/45/section/89), read 2026-10-28: "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."
- [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed), read 2026-10-28: "Basic rate 10.75%"
- [GOV.UK policy paper: dividend rate changes 2026/27](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income), read 2026-10-28: "increase the dividend ordinary rate to 10.75% and the dividend upper rate to 35.75% from 6 April 2026"
- [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "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"
- [Insolvency Act 1986 s89: declaration of solvency](https://www.legislation.gov.uk/ukpga/1986/45/section/89), read 2026-10-28: "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"
- [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "If the company stops being a trading company, you can still qualify for relief if you sell your shares within 3 years."
- [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility), read 2026-10-27: "To qualify, both of the following must apply for at least 2 years up to the date you sell your shares:"
- [ITTOIA 2005 s396B: distributions in a winding up (the TAAR)](https://www.legislation.gov.uk/ukpga/2005/5/section/396B), read 2026-10-28: "was a close company at any time in the period of two years ending with the start of the winding up."
- [ITTOIA 2005 s396B: distributions in a winding up (the TAAR)](https://www.legislation.gov.uk/ukpga/2005/5/section/396B), read 2026-10-28: "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,"

## Read in full, publishes no figure

- [HMRC CG63955: BADR broad outline](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63955), read 2026-10-28: every candidate on the page was refused
- [GOV.UK: what you pay CGT on](https://www.gov.uk/capital-gains-tax/what-you-pay-it-on), read 2026-10-28: every candidate on the page was refused
- [HMRC CTM36300: company winding up TAAR](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36300), read 2026-10-28: read in full and no accepted figure on the page
- [HMRC CTM36305: the TAAR](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36305), read 2026-10-28: every candidate on the page was refused
- [HMRC CTM36310: TAAR conditions](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36310), read 2026-10-28: read in full and no accepted figure on the page
- [HMRC CTM36200: distributions in a winding up](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36200), read 2026-10-28: read in full and no accepted figure on the page
- [FRP Advisory: MVLs and BADR](https://www.frpadvisory.com/p/102meht/mvls-and-badr-planning-ahead-for-upcoming-tax-changes/), read 2026-10-28: every candidate on the page was refused
- [Leonard Curtis: MVLs still deliver](https://www.leonardcurtis.co.uk/news/mvls-still-deliver---but-timing-is-everything-ahead-of-the-budget), read 2026-10-28: every candidate on the page was refused
- [Forbes Burton: least tax when closing a business](https://www.forbesburton.com/?p=20686), read 2026-10-28: every candidate on the page was refused
- [TinyTax: MVL explained](https://tinytax.co.uk/guides/members-voluntary-liquidation-mvl), read 2026-10-28: every candidate on the page was refused
- [ITContracting: MVL guide for contractors](https://www.itcontracting.com/members-voluntary-liquidation-mvl-a-guide-for-contractors/), read 2026-10-28: every candidate on the page was refused

## 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

## Sources

- [GOV.UK: Business Asset Disposal Relief](https://www.gov.uk/business-asset-disposal-relief) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: BADR eligibility](https://www.gov.uk/business-asset-disposal-relief/eligibility) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CG63955: BADR broad outline](https://www.gov.uk/hmrc-internal-manuals/capital-gains-manual/cg63955) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: CGT rates and allowances](https://www.gov.uk/guidance/capital-gains-tax-rates-and-allowances) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: what you pay CGT on](https://www.gov.uk/capital-gains-tax/what-you-pay-it-on) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: tax on dividends](https://www.gov.uk/tax-on-dividends) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: how dividends are taxed](https://www.gov.uk/tax-on-dividends/how-dividends-are-taxed) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK policy paper: dividend rate changes 2026/27](https://www.gov.uk/government/publications/income-tax-changes-to-tax-rates-for-property-savings-and-dividend-income) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: income tax rates and allowances](https://www.gov.uk/government/publications/rates-and-allowances-income-tax/income-tax-rates-and-allowances-current-and-past) (the publisher's own terms; quoted for reporting and comment)
- [ITTOIA 2005 s396B: distributions in a winding up (the TAAR)](https://www.legislation.gov.uk/ukpga/2005/5/section/396B) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CTM36300: company winding up TAAR](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36300) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CTM36305: the TAAR](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36305) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CTM36310: TAAR conditions](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36310) (the publisher's own terms; quoted for reporting and comment)
- [HMRC CTM36200: distributions in a winding up](https://www.gov.uk/hmrc-internal-manuals/company-taxation-manual/ctm36200) (the publisher's own terms; quoted for reporting and comment)
- [Insolvency Act 1986 s89: declaration of solvency](https://www.legislation.gov.uk/ukpga/1986/45/section/89) (the publisher's own terms; quoted for reporting and comment)
- [Insolvency Act 1986 s91: appointment of liquidator](https://www.legislation.gov.uk/ukpga/1986/45/section/91) (the publisher's own terms; quoted for reporting and comment)
- [GOV.UK: ESC C16 / the £25,000 strike-off limit](https://www.gov.uk/guidance/extra-statutory-concession-c16-distributions-before-company-strike-off) (the publisher's own terms; quoted for reporting and comment)
- [FRP Advisory: MVLs and BADR](https://www.frpadvisory.com/p/102meht/mvls-and-badr-planning-ahead-for-upcoming-tax-changes/) (the publisher's own terms; quoted for reporting and comment)
- [Leonard Curtis: MVLs still deliver](https://www.leonardcurtis.co.uk/news/mvls-still-deliver---but-timing-is-everything-ahead-of-the-budget) (the publisher's own terms; quoted for reporting and comment)
- [Forbes Burton: least tax when closing a business](https://www.forbesburton.com/?p=20686) (the publisher's own terms; quoted for reporting and comment)
- [TinyTax: MVL explained](https://tinytax.co.uk/guides/members-voluntary-liquidation-mvl) (the publisher's own terms; quoted for reporting and comment)
- [ITContracting: MVL guide for contractors](https://www.itcontracting.com/members-voluntary-liquidation-mvl-a-guide-for-contractors/) (the publisher's own terms; quoted for reporting and comment)

## Cite or embed

- 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.

Cite as: "mvlcalculator.co.uk MVL Tax Rules", updated 2026-10-29, https://mvlcalculator.co.uk/datasets/mvl-tax-rules/.

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