Wed 4 Nov 2026 Subscribe free
Morning Surgery

Business intelligence for independent UK clinics

Tax

Selling your clinic before April 2027? A checklist for owners

The tax relief on selling a clinic halves from 6 April 2027. Seven steps to check whether it affects you, and what to do now.

A person signing a document with a pen

From 6 April 2027, Business Asset Disposal Relief (BADR) will cover only £500,000 of each seller's lifetime gains, down from £1 million. The rate stays at 18%. If you are thinking of selling your clinic, or your share of it, in the next 18 months, the timing of your sale now matters.

The most the change can cost one seller is £30,000. That is real money, but not worth a rushed or badly structured sale. This checklist helps you work out whether the deadline matters to you and, if it does, what to do now.

More from Morning Surgery