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HMRC internal manual

Capital Gains Manual

Deferred consideration: shares and securities: layout of instructions

The commonest problem that arises in this subject area is how to prepare the computation. The instructions deal with this by a series of worked examples. Starting with the simplest case they look at the various combinations of immediate and deferred consideration that you are most likely to see in practice. The examples and the features they include are listed below. It is possible you may have to combine features of different examples to fit the facts of your case.