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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Share identification rules: outline of guidance

The chapter is divided into the following sections.

  1. The rules for Capital Gains Tax for disposals on or after 6 April 2008
Share identification rules for capital gains tax from 6.4.2008: outline CG51550
   
Share identification rules for capital gains tax from 6.4.2008: identifying disposals CG51555
Share identification rules for capital gains tax from 6.4.2008: the “same day” and “bed and breakfast” identification rules CG51560
Share identification rules for capital gains tax from 6.4.2008: treatment of relevant securities CG51565
Share identification rules for capital gains tax from 6.4.2008: shares held before 6.4.2008 - converting to the new Section 104 holding CG51570
Share identification rules for capital gains tax from 6.4.2008: the Section 104 holding in detail CG51575
Share identification rules for capital gains tax from 6.4.2008: clogged shares CG51580
Share identification rules for capital gains tax from 6.4.2008: stock dividends CG51585
Share identification rules for capital gains tax from 6.4.2008: examples CG51590
  1. The rules for Corporation Tax for disposals on or after 1 April 1985
Summary of rules and historical survey CG51600+
   
Same Day Transactions CG51610
Sales by companies within 1 or 6 months of acquisition CG51611
The Ten Day Rule CG51615+
The `Section 104 holding’ CG51620+
The 1982 holding CG51630+
Shares held at 6.4.1965 CG51640+
Rules for “Relevant securities” CG51650+