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An at a glance freeview summary on how to determine the date of disposal, and the key areas where it is important. 

For more details see our subscriber guide Date of disposal

When is the date of disposal for Capital Gains tax purposes? Why does it matter?

At a Glance

The date of disposal determines the tax point which affects:

This guide looks at the relevant date for capital gains tax only.

What is the date of disposal?

General rule:

S28 TCGA 1992 provides that where an asset is disposed of and acquired under a contract:

Special rules:

Why does the date of disposal matter?

The date of disposal determines which tax year a disposal falls into which affects:

The date of disposal is also important for various reliefs such as:

Links to other useful guides:

Date of disposal 
When is the date of disposal for Capital Gains tax purposes? When do special rules apply? Why does it matter?

How to calculate CGT
This is a guide to how to compute a capital gain (or loss) for individuals and trustees.