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HMRC internal manual

Capital Gains Manual

Deferred consideration: what is ascertainable

The amounts of the future payments are ascertainable if at the date of disposal they are

  • known,


  • ascertainable by calculations,


  • ascertainable by making up an account AND all of the events which establish the AMOUNT have occurred by the date of the disposal.

If the future payments are unascertainable see CG14940+.

Examples of ascertainable future payments are

  • the agreement for the disposal of the asset provides for a consideration of £300,000, of which £100,000 is payable on completion and £200,000 will be payable in four annual instalments of £50,000, or
  • the agreement for the disposal of a business provides for a consideration of £100,000 and a sum equal to half of the taxable profits of the business for the year ended on the date of disposal, payable nine months after the date of the contract.


Where the amount of the future consideration is ascertainable the full amount is included in the disposal proceeds. There are no tax consequences when the future amounts are received. See CG14930 about relief under TCGA92/S48 if part or all of the consideration is not received.