Quick reference guides
The following guides are designed to assist you in calculating the gains on the disposal of shares or units in a collective investment scheme.
Guide 1 - An introduction to Capital Gains Tax
This guide will provide a high level summary of CGT, when it applies, on what types of assets and at what rates.
Guide 2 - Section 104 Holdings
This guide covers the steps required to calculate the gain on a disposal. It also explains how to account for income generated by the fund.
Guide 3 - Share identification rules
This guide builds on the principles of guide 2. It covers the rules for calculating the gain on a disposal where a purchase in the same fund is made on the same day, or within 30 days, of that disposal.
