Exit should be designed when the investment is structured. The main routes include a share sale, asset or business sale, partner buyout, capital reduction, solvent liquidation or cessation of an external company. Financial distress may require administration, restructuring or official liquidation under the Corporate Insolvency and Restructuring Act 2020.

A share sale transfers the company with its history and may trigger sector, competition, GIPC, beneficial-ownership and change-of-control requirements. An asset sale allows selected assets and liabilities to move but can require individual assignments, employee arrangements, tax, title, licence and customer consents.

Before launching a process, reconcile ownership, statutory records, tax, capital evidence, licences, material contracts, employees, IP, data, property, disputes and security. Remedy gaps early. Calculate corporate, capital-gains, withholding, VAT, stamp and customs consequences for the chosen route.

Employee transfer, redundancy or termination must follow applicable process. Personal data cannot be placed in a data room or transferred to a buyer without privacy analysis. Competition and regulated-sector clearance should be conditions to closing where required. Update ORC beneficial ownership and corporate filings after completion.

For repatriation, assemble the original inward-investment evidence, transaction documents, tax clearances, corporate approvals and authorised-dealer materials. A branch cessation or liquidation must address creditors, records and final tax and licence steps; stopping trade does not end legal obligations.

A distressed board should monitor solvency, cash and creditor position, preserve value, avoid preferential or improper transactions and obtain advice early. Restructuring tools are more effective before cash and stakeholder confidence are exhausted.