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HMRC internal manual

Capital Gains Manual

Conversion of securities: instructions on share reorganisations

The instructions on reorganisations are at CG51700+

CG51730 defines original shares (securities)

CG51730 defines new holding

CG51820 deals with consideration paid at the time of the conversion

CG51875+ deals with consideration received at the time of the conversion

CG51890 describes the apportionment of cost.