Disposals of chargeable assets (SA800)
This screen is accessed via the data input tab within the tax return. Data is entered via a grid, additional lines will be available once the first line is entered. For additional information refer to HMRC guide SA803
Partnership Chargeable Asset Disposals
- ‘Description of asset‘ Enter the details of the asset that has been disposed, this information will appear on the tax return
- ‘Disposal date‘ The date of disposal will usually be the date when ownership of the asset was effectively transferred. If the disposal was made by way of a contract, the date of disposal is usually the date of the contract.
- ‘Unlisted share or security‘ Tick the box if the asset was an unlisted share or other security
- ‘Proceeds‘ Enter the total amount of disposal proceeds
- ‘Details’ Enter any further details i.e. where a valuation has been shown rather that the actual proceeds
Additional text note for the tax return
Enter any additional text to be added to the white space on the return