Skip to main content

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

PET Date

Answer
DOAQ
Posted 7 days ago by DOAQ
If someone is making a potentially exempt transfer of an investment, is the date of the gift considered to be the date of the deed of assignment, or the date which the investment provider enacts the transfer?
Answer
HMRC Admin 21 Response
Posted 6 days ago by HMRC Admin 21 Response
Hi,
Please find guidance:
IHTM04057 - Lifetime transfers: what is a potentially exempt transfer? 
IHTM14883 - Lifetime transfers: dating of dispositions: dispositions affecting land
Thank you.

You must be signed in to post in this forum.