Kevin Tsang

Dear HMRC Support, I held a bond, purchased via IBKR, which matured on December 14, 2023. I would like to request clarification on whether this bond qualifies as a Qualifying Corporate Bond (QCB) for tax purposes. The bond satisfies the following criteria: - It is denominated in GBP and has no rights of conversion into, or redemption in, any currency other than sterling. - It has no rights of conversion into shares or other securities, nor any rights to subscribe for additional shares or securities. - The interest paid does not exceed a reasonable commercial return and is not dependent on the issuer's business results. - The bond was redeemable at par and has already matured. Could you please confirm whether this bond is classified as a QCB under Sections 115 and 117 of the Taxation of Chargeable Gains Act 1992? Additionally, do I need to include this bond in my Capital Gains Tax (CGT) calculations and SA108 self-assessment filing? Thank you for your assistance. Best regards, Kevin