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

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Share reorganisations: apportionment of cost: different classes of share

You will not be able to make the apportionment by reference to the number of shares sold if the new holding includes different classes of share. The instructions at CG51920-CG51945 illustrate the appropriate method of computation.