Nature of any assests disposed of

Where an asset could be included under more than one heading, tick the first checkbox that applies to the asset.

Forms of transport other than private motor vehicles
Motor vehicles include all road vehicles and tractors, but not construction plant such as mechanical excavators. Other forms of transport include all rail rolling stock, air and water craft.

Plant and machinery
This includes:

• industrial machinery
• construction plant
• agricultural machinery (except tractors)

Fixtures and fittings
This includes other internal fittings which are not plant or works of art.

Quoted shares
Quoted shares are those listed by a recognised stock exchange. The definition of a recognised stock exchange is given in Section 841 Income and Corporation Taxes Act 1988. It includes the London Stock Exchange and any such stock exchange outside the UK as designated in an Order of HM Revenue & Customs Executive Committee. A list of recognised stock exchanges can be viewed at http://www.hmrc.gov.uk/fid/table1-rse.pdf

Unquoted shares
This includes any shares in companies not listed by a recognised stock exchange.

Tangible moveable property
In this context tangible moveable property is all types of thing that you can touch and move but excluding anything already included under other boxes like plant and machinery. It includes:

• jewellery,
• fine wine,
• works of art, (for example, paintings, sculptures, ceramics),
• ancient artefacts,
• antique furniture,
• household items, (for example, furniture, electrical items (for example, fridges and cookers), bedding, carpets and curtains).

It also includes private motor vehicles. This is not a definitive list; generally this term includes all types of thing you can touch and move.

Insurance company investments
These are investments held with an insurance company, for example executive pension plan policy, trustee investment plan, insurer’s managed funds.

Other
This includes any other relevant assets not mentioned above.

Loans (arms length disposals only)
Include loans unless they have already been entered on the return.

Land (arms length disposals only)
'Land' includes houses and other buildings. An interest in land can include both a freehold and a leasehold interest and jointly held interests. It is also not limited to land and buildings in the UK.

For the supplementary question on land tick Yes if the scheme holds residential property that is taxable property unless it is transitionally protected.

Definitions
Residential property – see RPSM07109060
Taxable property – see RPSM07109020
Transitional protection – see RPSM07109710

RPSM is the Registered Pension Schemes Manual which can be found at www.hmrc.gov.uk/pensionschemes/index.htm