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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Computation: rounding

You should not accept rounding in computations of chargeable gains. It will benecessary for taxpayers to refer back to their underlying documentation for theacquisition cost itself. And the precise dates on which expenditure is incurred are neededfor indexation allowance purposes. You may however accept rounding for the incidentalcosts of acquisition and disposal.