what is the tax date for fund distributions and equalisation

mfn123

@UKTaxHelper

It isnt really a date event, thats why the three options keep fighting
each other. The equalisation on that voucher is only a refund of part of
what you paid for the units bought in that period, so it comes off the
cost of that purchase rather than off the pool at some later point.

Sounds like you are voting for my option (1), which is what I originally assumed for my 2025/26 calculation, but then got cold feet after seeing the 2018 discussion I cited

As I said, the difference in the results for the various options was small (in my case), and since the total amount for 2025/26 was (just) under 3k regardless, it doesn't really matter, and I will use my original calculation (i.e. apportion the equalisation pro-rata to the purchases made within the period at the dates they were made).

I was just trying to make sure I did the right thing in 2026/27 (when there will definitely be CGT to pay), but I can avoid the issue by only making sales when all equalisations have been received.

Thanks to all for helping me get my brain round this!