Holding Company Tools

There are six. The Structure Lab lets you build a group step by step and see the tax consequences. 'Is a holding company worth it?' compares keeping profits in one company with using a holding company. There's also a substantial shareholding exemption checker, an associated companies calculator, a sale structure comparison and a clearance timeline planner. Each links to the page that explains the rules behind it.

The Structure Lab, at /tools/structure-lab, is an interactive builder. You start with a single trading company, then add a holding company, a second trading company, an investment company or a property company, and choose an outcome such as selling a subsidiary, selling the group, splitting it or passing it to family. The diagram redraws as you go, and each step shows the main tax points, clearances and links.

Use it to sketch where you are and where you'd like to be. Build your current structure, then try the changes you're considering and read the tax points that appear at each step. You don't need to get it right; the aim is to see which questions matter. Bring the structure you end up with to your first call and we'll start from there.

It compares two broad ways of running a profitable company: keeping everything in one company, or adding a holding company above it so surplus profits can move up as dividends and be kept away from trading risk. It shows the effect on the tax you pay as profits are retained and extracted, using 2026/27 rates, so you can see whether the numbers point towards a holding company at all.

It's a guide, not a calculation of your actual tax. It uses simplified assumptions and the current rates, and it can't take account of every factor, such as your other income, past dividends, existing loans or the costs of setting up and running a group. Treat the result as a sense of scale and a reason to ask questions. We'll check the real numbers on a call.

The SSE checker, at /tools/sse-checker, walks through the main conditions for the substantial shareholding exemption when a company sells shares in another company: how much of the shares it holds, for how long, and whether the company being sold has been trading throughout. It gives an indication of whether the exemption is likely to apply and flags the points that need closer checking before a sale.

No. It can show whether the main conditions appear to be met on the answers you give, but whether a company is trading, and whether non-trading activities are substantial, are questions of fact that depend on detail the checker can't see. Degrouping charges and the history of the shareholding can also affect the result. Before agreeing a sale, have the position checked properly.

It shows how the number of associated companies affects corporation tax. The £50,000 and £250,000 limits for the small profits rate and marginal relief are divided between associated companies, so adding a holding company or a sister company can change the rate each company pays. The calculator, at /tools/associated-companies-calculator, lets you try different profit levels and numbers of companies.

It compares the two main ways an owner can sell a business held in a group: shareholders selling their shares in the holding company, or the holding company selling its subsidiary and keeping the proceeds. It sets the tax on the sale and on getting the money out side by side, so you can see how timing and what you plan to do with the proceeds change the answer.

It helps you work backwards from a target date. Inserting a holding company usually involves an application to HMRC for clearance before shares are issued, a statutory response period, the share exchange itself and then the stamp duty adjudication. The planner, at /tools/clearance-timeline-planner, lays those steps out against your dates, so you can see when the work needs to start.

No. The tools are designed to run in your browser without an account, so you can try them straight away. Your inputs aren't sent to us unless you choose to get in touch. If you'd like to discuss your results, book a call and mention which tool you used and roughly what you entered, so the adviser can pick up from there.

The tools use the rates and limits for 2026/27, the current tax year, including the corporation tax rates and limits for the financial year from 1 April 2026 and the dividend rates that apply from 6 April 2026. When rates change, we update the tools and the pages that explain them. If a result looks out of line with what you expected, check which year you're planning for.

Yes. Many advisers find a diagram or a side-by-side comparison helps a client understand why a holding company, a subsidiary sale or a clearance matters. The tools are a starting point for that conversation, not a substitute for advice on the client's facts. If the results suggest a structure is worth exploring, introducers are welcome to bring us in.

Because the tools simplify. They ask a limited number of questions and make reasonable assumptions about the rest, such as how profits are extracted or how long you'll keep the structure. Your adviser can take account of your other income, your company's history, family plans and anything else that changes the outcome. Where the two differ, the advice on your facts is what counts.

If you're not sure whether a holding company makes sense, start with 'Is a holding company worth it?'. If you already know the shape you want, use the Structure Lab to build it and see the tax points. If a sale is on the horizon, try the sale structure comparison and the SSE checker. If timing is the question, the clearance timeline planner is the place to begin.

The simplest way to keep a result is to print the page or save it as a PDF from your browser. If you're planning to discuss the results with us, a screenshot or a note of the inputs you used is just as helpful. We'll rebuild the numbers with your actual figures on the call, so you don't need to capture every detail.