HMRC Admin 5 Response

Hi igys

If the disposal is made under an unconditional contract the date of disposal is the date the contract is made.
It is not the later date when the asset is conveyed or transferred to the purchaser.

Thank you

Hi diwtad

Please refer to guidance at Paying tax on the remittance basis (Self Assessment helpsheet HS264)

Thank you

Hi

Please have a look at the guidance on the disposal of mutual funds at IFM01000 - Introduction to Investment Funds Manual, as it will provide guidance on the tax position of investors in these funds.

Thank you