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HMRC internal manual

Capital Gains Manual

Insurance agents: date of disposal

Except where an agent provides computations based on the year to 5 April, the employer’s accounting year should be treated as the year for computation purposes. Additions or disposals should be treated as taking place on the last day of that year.

On the cessation of an agency (for example, on the sale of the whole of the agent’s `book’ or on his death), all disposals since the previous accounting date should be treated as being made at the date of cessation.