If you choose to adopt the Dummy Sale method then enter the value of the shares being gifted in the Proceeds field or a zero if the transfer is not a "deemed disposal". Working from the Capital Gains Schedule, copy all the relevant figures onto the Sundries screen, except the narrative "DUMMY SALE" which can be substituted for your own e.g., GIFT TO SON, TRANSFER TO WIFE.
Key points to note when making the entry are as follows:
An entry should only be made in Proceeds if the Gift is a "deemed disposal".
Where the Gift is being made from several distinct parcels of shares you will need to make a separate entry for each parcel. For example, if there was a total holding of 1000 shares made up of 500 shares held in the Newpool and 500 held in the old Pool then two separate entries would need to be made on the Sundries Screen.
Where the transfer is out of the portfolio (i.e. the holding is being reduced) ensure all holdings and costs are preceded by a minus sign.