The OrderThe order of operations, and the honest timings
It starts with a baseline. Establishing what the business is worth as it stands takes days rather than weeks, and everything after it is a decision made with a number in hand rather than a hope. Owners who skip this stage tend to find out what their business is worth from the first person who offers to buy it, which is the most expensive way to learn.
Preparation comes second and takes three to six months in most cases. Then a process: assembling the information, approaching a shortlist of credible buyers under confidentiality, handling questions, receiving offers. That stage runs two to three months where the preparation was done and considerably longer where it was not. Heads of terms, diligence and completion add a further three to four months.
Added together, that is six to nine months of process on top of whatever preparation the business needs first. A January start therefore points at the autumn at the earliest. That is not a discouraging answer, it is a planning answer, and it is the one worth having in the first week of the year rather than the last.
Owners who skip the baseline find out what the business is worth from the first person who offers to buy it.
PreparationWhat preparation means in this trade specifically
The contract book comes first, because everything else is priced off it. One schedule with a row per site: who the client is, how often you visit, what it is worth a year, when it started, when it comes up for renewal, what notice either side has to give, and whether there is a signed document behind it. Reconciled to the ledger so that the two agree. In most businesses this exercise alone finds contracts that lapsed quietly, price rises never applied and sites being serviced for nothing.
The people file comes second, and it has just become more pointed. Since 1 January 2026, buying professional-use rodenticides requires proof of competence at the point of sale: either certification from a CRRU UK approved course completed within the past five years, or an older approved certificate supported by current membership of an approved CPD scheme. Farm assurance no longer counts. A team that is fully certified and CPD current is now a documented operating asset rather than a training cost.
The third piece is the diligence file everyone asks for and nobody has ready. Three years of accounts with the adjusted earnings clearly bridged, an asset register that agrees with the vehicles on the drive, the insurance history, and a note covering anything contentious in the last three years, whether a client dispute, a claim or an environmental health visit. Prepared in advance it is a morning's reading for a buyer. Assembled under pressure it is six weeks of correspondence.
The fourth is you. Reduce what only you know, hand over the largest client relationships in stages, and write down the pricing judgement. That work takes a renewal cycle, which is precisely why it belongs in January rather than in the month the first offer arrives.
The DatesTwo dated changes that land before the summer
Business Asset Disposal Relief is 14% today on qualifying gains up to a £1m lifetime limit, and it rises to 18% on 6 April 2026 against a main capital gains rate of 24%. Completion date governs which applies, so for a sale starting now the April rate is the realistic planning assumption rather than the current one.
The second is inheritance tax rather than capital gains, and it matters to owners weighing a sale against simply holding on. Business property relief becomes capped on the same date: full relief on the first £2.5m of business and agricultural assets held together, half relief on anything beyond it. That allowance started life at £1m when the change was announced and was lifted to £2.5m on 23 December 2025, and spouses and civil partners can pass it between them. The Treasury's own estimate is that roughly 1,100 estates a year will pay more as a result.
Neither of those is a reason to sell and both are reasons to have the conversation with your own accountant early in the year rather than late in it. The sequence above works the same whatever the rates do, which is the argument for getting on with it.
Begin With a Baseline
The baseline is the first item in the sequence above and much the quickest of them. A few minutes produces a confidential figure, at no cost and with nothing committed.
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