Each compendium is a complete governance suite - structured procedures, statutory references, and compliance checklists written by a qualified AAT accountant with 13+ years of senior finance experience.
SOP-001 - Identification of chargeable disposals, gain calculation, and annual reporting via SA108 supplementary pages within the Self Assessment return.
SOP-002 - CGT calculation on disposal of shares and securities including share matching rules, the s.104 pool, and the 30-day bed-and-breakfasting rule.
SOP-003 - 60-day CGT reporting and payment requirement for UK residential property disposals, covering the UK Property Account, PRR interaction, and payment on account.
SOP-004 - Business Asset Disposal Relief (BADR) qualification conditions, lifetime limit, claim procedure, and interaction with other reliefs.
SOP-005 - Gift Holdover Relief under s.165 (business assets) and s.260 (gifts into settlement) — conditions, calculation of held-over gain, and joint claim procedure.
SOP-006 - Business Asset Rollover Relief under s.152-159 TCGA 1992 — qualifying assets, reinvestment window, gain deferral calculation, and partial relief.
SOP-007 - CGT deferral relief and disposal (exemption) relief available under EIS and SEIS investments, including reinvestment conditions, holding periods, and SA claim procedure.
SOP-008 - Application of the Annual Exempt Amount, same-year and brought-forward loss offset rules, and the correct CGT rate determination for 2024/25.
SOP-009 - Negligible value claims under s.24 TCGA 1992 to create deemed disposal losses, and EIS/SEIS investor loss relief against income under s.131 ITA 2007.
SOP-010 - CGT record-keeping obligations, retention periods, s.104 pool maintenance, and client data management for future disposals.
Includes all 10 Platinum Standard SOPs listed on this page, delivered securely as PDF via our Cloudflare R2 fulfillment engine.