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 - 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 2 - Share identification rules
This guide builds on the principles of guide 1. 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.
Additional Technical Support
If you have a question that was not covered online, our expert team would be pleased to help. Simply click the button below, fill in the form and our technical team will aim to be in touch within 48 hours, between 8.30am-4.30pm, Monday-Friday. Or call the team on 02380 726010.
The information provided in this article is not intended to offer advice.
It is based on Quilter's interpretation of the relevant law and is correct at the date shown. While we believe this interpretation to be correct, we cannot guarantee it. Quilter cannot accept any responsibility for any action taken or refrained from being taken as a result of the information contained in this article.