Julian Bradfield

Thanks. That's what I was leaning towards.

I don't see how this is any more a personal question than any of the other questions in this Forum. It's a generic question about a particular situation that may arise for many people. In the last days, you have answered many more "personal" questions, some of which include detailed numbers!

You don't need legal advice, you can read TCGA92 S225B, which defines the kind of things that count. Consent orders count, but in particular any agreement counts (para (2)(a)) - the word "formal" does not appear. Obviously it's easier to evidence if you've paid good money to a lawyer to have it signed and witnessed :)

If a transfer >50k is made under the provisions of a divorce agreement, and is therefore no loss/no gain per TCGA92/S58(1D), does it still have to be declared in SA100 capital gains section?