Capital Gains Tax 80 - Date of disposal

If the sale or disposal was under a contract, the date of sale is usually the date of the contract. If, unusually, the contract was conditional, so that one or more conditions had to be met before the contract became binding, the date of sale, or disposal, is the date on which the last of the conditions was met.

Where there was no contract, the date of sale, or disposal, is when ownership was transferred. Or if you received a capital sum from an asset but did not actually dispose of it, the date you received the money is treated as the date of disposal.