CGT on Divorce - Consent order dated before Finance Act 2023

Separated in July 2020. Decree Absolute not yet granted Financial consent order dated August 2022 (before the FA2023) Some transfers detailed on the Financial Consent Order occurred before April 2023. These generated both CGT losses and gains. One transfer detailed on the Financial Consent Order was processed in September 2023. This transfer/disposal creates a significant gain. Is the date of the transfers/disposals the date of the financial consent order (in accordance with CG22423) or the actual date the transfer was processed? Do the new rules in the FA2023 concerning disposal/transfer of assets at no gain/no loss apply to the transfer in September 2023 or is the disposal date deemed to be the date of the Financial Consent Order (August 2022)?

Hi Y D,
CG22423 will apply in this case and as such, the new rules from 06/04/23 do not apply.
Thank you 

This is completely contrary to the advice I have been given by a senior HMRC CGT officer. Who has stated that under the new FA2023 would apply retrospectively and that the manual have not been updated to reflect the revised policy and FA2023 legislation. Separating couple have 3+ years to undertake no loss/gain transfers when transfers are done under a consent order. This has then been confirmed to me in writing from HMRC. The Guidance to be updated will be CG22400 is stated in the letter. Please can you recheck with the senior CGT technical officers and post a further update?

Hi MDIN786,
Please have a look at the policy paper at:-
Policy paper Capital Gains Tax: separation and divorce Published 20 July 2022,
which advises the changes tax effect from 6 April 2023.
Thank you.