This section is used to record the disposal of chargeable assets. For more information, refer to HMRC's Self Assessment: Partnership disposal of chargeable assets (SA803) guidance.
Refer to the HMRC Self Assessment Partnership Tax Return (SA800) guidance if needed (opens in a new tab).
- Open the required tax return, then select the Data input tab.
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If the required section is listed, select it and skip the next step. If not, select Add a new section.
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On Choose a section to add, under Other information, select Disposal of chargeable assets.
If the section is crossed through, it has already been added to the tax return. To adjust it the existing values, close the window and select the section on the Data Input tab.
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For each disposed asset, enter the Description of the asset and the Disposal asset date.
The date of disposal is usually 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.
- Select Unlisted share or security if the asset was an unlisted share or other security.
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Enter the total amount of disposal Proceeds together with any further Details i.e. where a valuation has been shown rather that the actual proceeds.
A new line is automatically added. Unwanted lines can be deleted using the bin icon.
- Repeat as required, enter any