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-CGT-001 - Identification of chargeable disposals, gain calculation, and annual reporting via SA108 supplementary pages within the Self Assessment return.
SOP-CGT-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-CGT-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-CGT-004 - Business Asset Disposal Relief (BADR) qualification conditions, lifetime limit, claim procedure, and interaction with other reliefs.
SOP-CGT-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-CGT-006 - Business Asset Rollover Relief under s.152-159 TCGA 1992 - qualifying assets, reinvestment window, gain deferral calculation, and partial relief.
SOP-CGT-007 - CGT deferral relief and disposal (exemption) relief available under EIS and SEIS investments, including reinvestment conditions, holding periods, and SA claim procedure.
SOP-CGT-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-CGT-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-CGT-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 a digital PDF download after payment.