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Fractional Units/Shares Reporting

Answer
ccbhmrc
Posted 15 days ago by ccbhmrc
I have fractional units in a trust and fractional shares in a general investment account. Please confirm how sale/disposal of these partial shares/units are handled in SA108. It’s the rounding up or down I’m concerned about. Thanks
Answer
HMRC Admin 21 Response
Posted 12 days ago by HMRC Admin 21 Response
Hi,
You would round up or down to whole pounds in your favour.
Thank you.

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