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Official guidance
Capital Gains Manual

CG57680P · Shares and securities: particular types of company/organisation: unit trusts

  • CG57680 · Unit trusts: general
  • CG57681 · Unit trusts: authorised and unauthorised unit trusts
  • CG57682 · Unit trusts: treated as shares
  • CG57690 · Unit trusts: valuation
  • CG57691 · Unit trusts: valuation
  • CG57692 · Unit trusts: valuation
  • CG57693 · Unit trusts: valuation: prices not published regularly
  • CG57700 · Unit trusts: different portfolios
  • CG57701 · Unit trusts: umbrella schemes
  • CG57705 · Unit trusts: dividend equalisation payments
  • CG57706 · Unit trusts: income units
  • CG57707 · Unit trusts: accumulation units
  • CG57708 · Unit trusts: accumulation units
  • CG57709 · Unit trusts: accumulation units
  • CG57710 · Unit trusts: monthly saving schemes
  • CG57715 · Unit trusts: endowment life assurance
  • CG57723 · Unit trusts: restriction of indexation allowance: disposals 30/11/93p
  • CG57730 · Unit trusts: overseas unit trusts
  • CG57731 · Unit trusts: overseas unit trusts
  • CG57750 · OEICs: shareholders: scope of instructions
  • CG57751 · OEICs: shareholders: tax regime: SI2006/964
  • CG57755 · OEICs: shareholders: shares: classes
  • CG57756 · OEICs: shareholders: shares: denomination
  • CG57757 · OEICs: shares: shareholders: valuation
  • CG57760 · OEICs: umbrella OEICs
  • CG57761 · OEICs: monthly savings schemes: statement of practice 2/99
  1. Shares and securities: particular types of company/organisation: unit trusts: contents
  2. Unit trusts: accumulation units

CG57709 | Unit trusts: accumulation units

From HM Revenue & Customs · Capital Gains Manual

Many unit trusts offer accumulation units and income units. These should be treated as different classes of unit. Any switch from one class to another within the same unit trust should be treated as a share reorganisation, see CG51700+.

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