Allowable costs for CGT on OEIC partial withdrawal

Background: I have an OEIC holding (UK provider, non-ISA). I believe "section 104" applies, as nothing close to "same day" or B&B" transactions. Having studied the guidance on the HMRC website, I'm pretty sure I understand the way to calculate gain, using pool of actual value, and how to adjust it to allow for accumulated dividends, purchase and sale proceeds costs - spreadhseets are truly wonderful things ! I have made partial withdrawals before, not incurring CGT as below allowance and reporting limiits. Looking at previous statements, I see 2 differet types of charges / costs itemised: "ongoing charges" (every year, even if no transactions) and "transaction costs" in years I have made partial withdrawals.. I am planning to make a partial withdrawal which will incur CGT in the year 24-25, which I will include in my SA return. The question: Can I include either / both / neither of the above costs / charges as allowable costs in my re-calculation of pool of actual value? As this is the 1st time I will have needed to make a CGT return, I would like to get it right. Sorry if I have missed the information, if already answered elsewhere. I did search, but the terminology and jargon is a little daunting to a rank amateur! Thanks in advance for any advice. G

Hi,

The ongoing charges are not allowed as these are charged whether a gain is made or not. The transaction costs are allowable, as you have made a withdrawal that incurs the gain. You can see guidance here:

CG15250 - Expenditure: incidental costs of acquisition and disposal

Thank you.

That's v helpful. Thanks.