beta This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Capital Allowances Manual

FCA: Apportionment


Make a just and reasonable apportionment if the sum paid on the sale of the relevantinterest in a flat is partly attributable to assets that qualify for flat conversionallowance and partly attributable to other assets.

Treat proceeds from a balancing event in the same way.