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Contents

Official guidance

Capital Gains Manual

CG58000P · Shares and securities: particular types of transaction: deferred consideration: shares and securities

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CG58000 · Deferred consideration: shares and securities: introduction
CG58005 · Deferred consideration: shares and securities: TCGA92/S138A: conditions and effect
CG58010 · Deferred consideration: shares and securities: earn-out rights
CG58015 · Deferred consideration: shares and securities: ascertainable/unascertainable
CG58020 · Deferred consideration: shares and securities: TCGA92/S138A elections
CG58025 · Deferred consideration: shares and securities: variation of sale agreement
CG58030 · Deferred consideration: shares/securities: rights partially qualify
CG58035 · Deferred consideration: shares and securities: right to receive QCBs
CG58040 · Deferred consideration: shares and securities: later payments cash only
CG58045 · Deferred consideration: shares and securities: no deferred consideration
CG58050 · Deferred consideration: shares and securities: what to consider
CG58055 · Deferred consideration: shares and securities: example
CG58060 · Deferred consideration: shares and securities: example
CG58065 · Deferred consideration: shares and securities: example
CG58070 · Deferred consideration: shares and securities: example
CG58075 · Deferred consideration: shares and securities: TCGA92/S138A does not apply: example
CG58080 · Deferred consideration: shares and securities: example
CG58085 · Deferred consideration: shares and securities: example
CG58090 · Deferred consideration: shares and securities: example
CG58095 · Deferred consideration: shares and securities: example
CG58003 · Deferred consideration: shares and securities: layout of instructions

Shares and securities: particular types of transaction: deferred consideration: shares and securities: contents
Deferred consideration: shares and securities: layout of instructions

CG58003 | Deferred consideration: shares and securities: layout of instructions

From HM Revenue & Customs · Capital Gains Manual

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