- Quick reference guides.
These guides are designed to assist you in calculating the gains on the disposal of shares or units in a collective investment scheme.
Guide 1 - Section 104 Holdings.
This guide covers the steps required to calculate the gain on a disposal. It also explains how to account for income generated by the fund.
Guide 2 – Share identification rules.
This guide builds on the principles of guide 1. It covers the rules for calculating the gain on a disposal where a purchase in the same fund is made on the same day, or within 30 days, of that disposal.