Bonus shares and bonus units

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This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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Bonus shares are additional shares received by a shareholder in respect of shares already owned. These shares may be received by a shareholder wholly or partly as a dividend. The shareholder may also pay an amount to get them.

Bonus units may also be received in a similar way.

The CGT rules for bonus shares and bonus units are very similar. If you have sold bonus shares or bonus units, see Guide to capital gains tax 2005–06.