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Posted Mon, 08 May 2023 08:13:58 GMT by YY WONG
When filling in SA108 for capital gain, is the gain of selling US Treasury bill or US Treasury bond via brokers treated as "unlisted share and securities?" or "listed share and securities" ? Thanks.
Posted Tue, 09 May 2023 15:07:49 GMT by Donuts
Not answering your question, but I think US Treasury bills, which are issued at a discount and redeemed at face value, may well be considered to be "deeply discounted securities", in which case you would pay income tax on the gain, not CGT. See https://www.gov.uk/hmrc-internal-manuals/savings-and-investment-manual/saim3000
Posted Wed, 10 May 2023 19:29:30 GMT by YY WONG
Dear Donuts, please refer to the thread with title "US Treasury Bond Gain". Treated differently for "waiting for maturity" or "selling before matured date". Dear HMRC, please help to clarify my question about selling UST, whether it is unlisted or listed listed or unlisted (refer to my original post above).
Posted Fri, 12 May 2023 10:34:52 GMT by HMRC Admin 20
Hi YY WONG,

If listed on the stock market they will be classed as listed shares, if not they will be unlisted. you will need to use a search engine to find out if they are on the stock exchange.

Thank you.

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