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            <div class="dfb_head gen_head">&nbsp;<div class="dfb_head_title"><h2 class="dfb_color">Documents for Business</h2>In excess of 1,000 customisable documents covering every conceivable business issue.</div></div>            	<div class="grid_8 alpha"><div class="doc_box shadow borderSolid"><h2 class="doc_header borderBottom dfb_color dfb_border">Introduction to this document</h2><div><h1 class="Introtitle"><span style="letter-spacing:normal">Value of goodwill calculator</span></h1><p class="Introintroduction"><span style="letter-spacing:normal">When you transfer a business to a limited company, you need to calculate the value of the goodwill in it. If HMRC doesn’t agree with your valuation, the difference between its (lower) and your (higher) valuation will be taxed on you. A document showing how you arrived at t</span><span style="letter-spacing:normal">he calculation of goodwill </span><span style="letter-spacing:normal">which also includes a price adjuster clause </span><span style="letter-spacing:normal">should help </span><span style="letter-spacing:normal">to avoid this potential tax problem</span><span style="letter-spacing:normal">.</span></p><p class="Introsubtitle"><span style="letter-spacing:normal">Incorporating a business</span></p><p class="Introbody"><span style="letter-spacing:normal">You may have started as</span><span style="letter-spacing:normal"> a sole trader or a partnership</span><span style="letter-spacing:normal"> but have now decided to incorporate your business. When you transfer </span><span style="letter-spacing:normal">a business to a limited company</span><span style="letter-spacing:normal"> you need to calculate the value of the goodwill in it. The larger the goodwill figure, the more money you</span><span style="letter-spacing:normal"> can</span><span style="letter-spacing:normal"> take out of the company tax</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">free. As you are gifting business assets, you can claim gift relief on the transfer and therefore defer any CGT liability on the gain. Use our </span><span style="font-weight:bold; letter-spacing:normal">Value of Goodwill Calculator</span><span style="letter-spacing:normal"> to estimate the value of goodwill in your business.</span></p><p class="Introsubtitle"><span>Price ad</span><span>juster clause</span></p><p class="Introbody"><span style="letter-spacing:normal">You should also include a price adjuster clause in your valuation so that the figure can be automatically varied if </span><span style="letter-spacing:normal">HMRC</span><span style="letter-spacing:normal"> doesn’t agree</span><span style="letter-spacing:normal"> with the valuation.</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">This will avoid </span><span style="letter-spacing:normal">the possible problem of any difference between </span><span style="letter-spacing:normal">its</span><span style="letter-spacing:normal"> (lower) and your (higher) valuation being treated as taxable</span><span style="letter-spacing:normal">,</span><span style="letter-spacing:normal"> </span><span style="letter-spacing:normal">as a distribution</span><span style="letter-spacing:normal"> which could result in a tax charge of either 25% of the amount overpaid for higher rate taxpayers or 30.56% for additional rate taxpayers.</span><span style="letter-spacing:normal"> With a price adjuster clause, if the goodwill value is challenged by </span><span style="letter-spacing:normal">H</span><span style="letter-spacing:normal">MRC, the difference between </span><span style="letter-spacing:normal">its</span><span style="letter-spacing:normal"> valuation and the original </span><span style="letter-spacing:normal">one</span><span style="letter-spacing:normal"> is treated as a reduction in your director’s loan account balance, therefore eliminating the tax charge.</span></p><p class="Introbody"><span style="letter-spacing:normal">It’s best to ask </span><span style="letter-spacing:normal">HMRC </span><span style="letter-spacing:normal">to agree your valuation (in advance of submitting your tax return) by completing Form CG34 (</span><a href="http://www.hmrc.gov.uk/forms/cg34.pdf" style="text-decoration:none"><span class="Hyperlink" style="font-family:'Times New Roman'; t; letter-spacing:normal">http://www.hmrc.gov.uk/</span><span class="Hyperlink" style="font-family:'Times New Roman'; t; letter-spacing:normal">f</span><span class="Hyperlink" style="font-family:'Times New Roman'; t; letter-spacing:normal">orms/cg34.pdf</span></a><span style="letter-spacing:normal">).</span></p><p><span>&#xa0;</span></p></div></div></div><div class="grid_4 omega"><div class="doc_box roundBig borderSolid metadata"><h3 class="doc_header borderBottom dfb_color dfb_border">Document</h3><div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/679/245679.png" alt="Value of goodwill calculator" /></div><div class="clear"></div><div class="centerText"><a href="/login/documents_for_business/tax_and_business/company_tax/capital_gains_tax/value_of_goodwill_calculator/models/doc-kt_62037_245679_227774" class="roundBig doc_download">Download now</a><a href="#" class="small dfb_color" id="altdownload">Problems downloading ZIP files?</a></div><span class="docstatusupdated floatLeft">UPDATED</span><span class="docdate floatRight">15.03.2024</span><div class="clear"></div><div><strong>File size:</strong> 289.04K</div><div class="floatLeft"><strong># Pages:</strong> </div><div class="floatRight"><strong>Format:</strong> <img src="/images/documents/ico/xlsm.gif" alt="" title=""/></div><div class="clear"></div></div></div><div class="clear"></div><div id="ctaltdownload" class="roundBig doc_alt_download"><div class="doc_alt_download_left floatLeft dfb_color">Download each file separately</div><div class="floatRight"><a href="#" id="altdownloadclose" title="Close">X</a></div><div class="clear"></div><div id="ctaltdownload_int" class="doc_alt_download_int">	<div class="borderSolid shadow floatLeft"><img src="https://d3sxy2z0ijo7zx.cloudfront.net/alf/uk/thumbs/679/245679.png" alt="Value of goodwill calculator" /></div><div class="floatLeft"><ul><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/capital_gains_tax/value_of_goodwill_calculator/models/doc-kt_62037_245679_227774">Document introduction</a></li><li class="xlsm"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/capital_gains_tax/value_of_goodwill_calculator/models/doc-kt_62037_245679_227774">Document in original format</a></li><li class="pdf"><a class="dfb_color" href="/login/documents_for_business/tax_and_business/company_tax/capital_gains_tax/value_of_goodwill_calculator/models/doc-kt_62037_245679_227774">General information about this document</a></li></ul></div><div class="clear"></div></div></div>

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