Tools

The main tool is the demerger route finder, which asks a few questions about your companies, shareholders and plans, then shows which demerger routes are likely to be worth exploring and why. We'll add further tools over time. Each one explains its assumptions so you can see what it does and doesn't cover.

It asks about what you want to separate, whether each part is a trade or an investment such as let property, how the shares are held and whether a sale is planned. It then points you towards the routes that usually suit those facts, such as a capital reduction, liquidation, statutory or partition demerger, with a short explanation.

Yes. The tools are free, and you don't need to sign up or give your name or email address. There's no obligation to contact us afterwards, though we're happy to talk through your results if they raise questions about your own company. You can use them as often as you like, and share the link with your accountant or business partner.

No. The tools run in your browser, and the answers you enter aren't stored or sent anywhere. If you accept analytics cookies, we record only that a tool was used, not what you entered. Results aren't saved, so make a note of anything you want to keep. That keeps your plans private.

It's a starting point, not advice. Demerger routes depend on detailed conditions, such as whether each company is trading, the reserves available, the way shares are held and any arrangements for a sale. The route finder simplifies these. Have your position reviewed by an adviser before taking any step. It can't see your accounts.

Because more than one route can often work on the same facts. For example, both a capital reduction demerger and a liquidation demerger can separate property from a trade. The choice then depends on cost, timing, the company's reserves and what the shareholders prefer, which are best discussed with an adviser.

A planned sale changes which routes are suitable. A statutory demerger, for example, can't be part of arrangements for someone outside the shareholders to take control afterwards, and some stamp duty and SDLT reliefs can be withdrawn if control changes. HMRC also needs to be told about a planned sale in any clearance application.

Several demerger reliefs depend on it. A statutory demerger under the Corporation Tax Act 2010 needs the companies involved to be trading companies or members of a trading group. Holding property to let is usually an investment activity, so separating it typically calls for a capital reduction or liquidation demerger instead.

Owners of UK private companies who are thinking about splitting the business, and the accountants and solicitors who advise them. They're particularly useful before a first conversation with an adviser, because they help you think through the facts that will decide which route fits. They're not a substitute for advice on your own facts, but they help you ask the right questions.

Yes, for the route choice, because the corporation tax and capital gains rules for demergers apply across the UK. If property moves between companies, Scotland and Wales have their own land transaction taxes instead of SDLT, which the tools don't calculate. An adviser can take those into account. Most of the route logic is the same.

The route finder doesn't calculate tax. A demerger designed well and cleared by HMRC can often be carried out without an immediate tax charge, but that depends on meeting each relief's conditions. Where some tax can't be avoided, the amount depends on detailed figures an adviser needs to review. We can estimate it on a call.

Yes. Accountants and solicitors often find the route finder helpful for structuring a first conversation with a client who has mentioned splitting the business. If the results suggest a demerger is worth exploring, you can introduce the client to us and stay the lead adviser. No sign-up is needed, so it's quick to use in a meeting.

Each tool is reviewed when the law changes and the page shows when it was last reviewed. Demerger rules don't change often, but Finance Acts sometimes amend the anti-avoidance and clearance provisions. If you're acting on a result, check with an adviser that nothing has changed. The rules used are explained on each tool page.

If the results suggest a demerger might suit you, the next step is a conversation with an adviser before you take any action. Don't move property, issue shares or pay dividends to start the process yourself, because the order of the steps and HMRC clearance usually decide whether reliefs are available.

Book a call, email taxadvisory@aswatax.co.uk, or phone or message +44 7537 143695 on WhatsApp, and we'll respond the same working day. Your enquiry goes to a senior adviser, with advice led by a Chartered Tax Adviser and a Big 4-trained team behind it. It helps to mention which tool you used and what it suggested, so the adviser can pick up from there.