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HMRC internal manual

Capital Gains Manual

Securities: Accrued Income Scheme: securities affected

Most securities other than shares including preference shares are within the scope of the Accrued Income Scheme. A full list updated monthly is published on the website at However, many of the securities covered by the scheme will be exempt from Capital Gains Tax either because they are Gilts, see CG54900 or qualifying corporate bonds, CG53700. In particular sterling denominated non-convertible loan notes, loan stock and debentures are likely to be qualifying corporate bonds.