Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Sat, 14 Jan 2023 13:12:40 GMT by Paris Iron
I need to report Capital Gains on Shares on my Self Assessment. The self assessment form asks me for the date I purchased the shares, as these shares are part of a Section 104 Holding, with shares in the holding purchased quarterly over the last 10 years, what date do I enter?
Posted Wed, 18 Jan 2023 11:03:27 GMT by HMRC Admin 25
Hi Paris Iron, 

Please refer to guidance at:

https://www.gov.uk/government/publications/shares

HS284 Shares and Capital Gains Tax (2022)

Thank you. 



 
Posted Thu, 26 Jan 2023 20:07:37 GMT by Paris Iron
I'm sorry HMRC Admin 25, you have not answered my question, HS284 explains how to calculate capital gains on shares. I have a good understanding how to do this, my question above, related to reporting of the calculated gains using online self assessment form. The online form asks for the 'purchase date' of the shares you have disposed of. What date do I put if the shares are part of a Section 104 holding. i.e. were purchased on more than one date.
Posted Thu, 23 Feb 2023 12:57:12 GMT by HMRC Admin 20
Hi Paris Iron,

The HS284 gives specific guidance for S104 cases -
How to work out the gain for shares in a Section 104 holding
and there is also an example -
HS284 Example 3 2019

Thank you.

You must be signed in to post in this forum.