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HMRC internal manual

Capital Gains Manual

Assets disposed of: series of transactions: xfers at undervalue

Special rules apply to transfers of this kind.

  • For transfers at undervalue by an employer to an employee or director, see CG16270+.
  • For transfers of assets by a close company at undervalue, see CG57120+.
  • For transfers of value or valuable rights other than for full consideration (TCGA92/S29), see CG13220+.
  • For value shifting TCGA92/S30), see CG13260+.