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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Land: disposals: ascertainable deferred consideration

The amounts of the future receipts are ascertainable if they are

  • known; or
  • ascertainable by calculation; or
  • ascertainable by making up an account and all of the events which establish the amount of the future receipts have occurred by the date of the disposal.

If the deferred consideration is ascertainable, the case should be dealt with in accordance with CG14881.

If the deferred consideration is unascertainable, see CG72850+.