Support "transfer to spouse" transaction

cgt_calc/main.py

@@ -90,6 +90,7 @@ def __init__(
 
         self.acquisition_list: HmrcTransactionLog = {}
         self.disposal_list: HmrcTransactionLog = {}
+        self.transfer_to_spouse_list: HmrcTransactionLog = {}
         self.bnb_list: HmrcTransactionLog = {}
 
         self.portfolio: dict[str, Position] = defaultdict(Position)
@@ -345,6 +346,32 @@ def convert_to_hmrc_transactions(
             elif transaction.action is ActionType.WIRE_FUNDS_RECEIVED:
                 amount = get_amount_or_fail(transaction)
                 new_balance += amount
+            elif transaction.action is ActionType.TRANSFER_TO_SPOUSE:
+                symbol = transaction.symbol
+                quantity = transaction.quantity
+                if symbol is None:
+                    raise SymbolMissingError(transaction)
+                if quantity is None or quantity <= 0:
+                    raise QuantityNotPositiveError(transaction)
+                if self.portfolio[symbol].quantity < quantity:
+                    raise InvalidTransactionError(
+                        transaction,
+                        "Tried to give to spouse more than the available "
+                        f"balance({self.portfolio[symbol].quantity})",
+                    )
+                current_quantity = self.portfolio[symbol].quantity
+                current_amount = self.portfolio[symbol].amount
+                amount = current_amount * quantity / current_quantity
+                self.portfolio[symbol] -= Position(quantity, amount)
+                new_balance += amount
+                add_to_list(
+                    self.transfer_to_spouse_list,
+                    transaction.date,
+                    symbol,
+                    quantity,
+                    self.converter.to_gbp_for(amount, transaction),
+                    self.converter.to_gbp_for(transaction.fees, transaction),
+                )
             elif transaction.action is ActionType.REINVEST_DIVIDENDS:
                 print(f"WARNING: Ignoring unsupported action: {transaction.action}")
             else:
@@ -768,6 +795,25 @@ def calculate_capital_gain(
                             calculation_log[spin_off.date][
                                 f"spin-off${spin_off.source}"
                             ] = [spin_off_entry]
+            if date_index in self.transfer_to_spouse_list:
+                for symbol in self.transfer_to_spouse_list[date_index]:
+                    transaction = self.transfer_to_spouse_list[date_index][symbol]
+                    current_quantity = self.portfolio[symbol].quantity
+                    current_amount = self.portfolio[symbol].amount
+                    amount = current_amount * transaction.quantity / current_quantity
+                    self.portfolio[symbol] -= Position(transaction.quantity, amount)
+                    transfer_entry = CalculationEntry(
+                        rule_type=RuleType.TRANSFER_TO_SPOUSE,
+                        quantity=transaction.quantity,
+                        amount=-amount,
+                        new_quantity=self.portfolio[symbol].quantity,
+                        new_pool_cost=self.portfolio[symbol].amount,
+                        fees=transaction.fees,
+                        allowable_cost=amount,
+                    )
+                    calculation_log[date_index][f"transfer-to-spouse${symbol}"] = [
+                        transfer_entry
+                    ]
         print("\nSecond pass completed")
         allowance = CAPITAL_GAIN_ALLOWANCES.get(self.tax_year)
 

cgt_calc/model.py

@@ -66,6 +66,7 @@ class ActionType(Enum):
     WIRE_FUNDS_RECEIVED = 14
     STOCK_SPLIT = 15
     CASH_MERGER = 16
+    TRANSFER_TO_SPOUSE = 17
 
 
 @dataclass
@@ -91,6 +92,7 @@ class RuleType(Enum):
     SAME_DAY = 2
     BED_AND_BREAKFAST = 3
     SPIN_OFF = 4
+    TRANSFER_TO_SPOUSE = 5
 
 
 class CalculationEntry:  # noqa: SIM119 # this has non-trivial constructor

cgt_calc/parsers/raw.py

@@ -25,6 +25,7 @@ class RawTransaction(BrokerTransaction):
     Represents a single raw transaction.
 
     Example format:
+    2023-03-16,TRANSFER_TO_SPOUSE,META,21.5,0.0,0.0,USD
     2023-02-09,DIVIDEND,OPRA,4200,0.80,0.0,USD
     2022-11-14,SELL,META,19,116.00,0.05,USD
     2022-08-15,BUY,META,105,180.50,0.00,USD

cgt_calc/resources/template.tex.j2

@@ -23,6 +23,9 @@
 \BLOCK{ elif symbol.startswith("spin-off$") }
     \BLOCK{ set symbol = symbol[9:] }
     \BLOCK{ set is_spin_off = True }
+\BLOCK{ elif symbol.startswith("transfer-to-spouse$") }
+    \BLOCK{ set symbol = symbol[19:] }
+    \BLOCK{ set is_transfer_to_spouse = True }
 \BLOCK{ endif }
 \BLOCK{ set overall_quantity = entries|sum(attribute="quantity") }
 \BLOCK{ set overall_fees = round_decimal(entries|sum(attribute="fees"), 2) }

tests/test_data/raw/test_data.csv

@@ -8,8 +8,9 @@
 2022-07-26,DIVIDEND,OTGLY,305,0.031737,0.0,USD
 2022-06-06,STOCK_SPLIT,AMZN,209,0.00,0.00,USD
 2022-05-15,BUY,FB,104,198.62,0.00,USD
+2022-05-12,TRANSFER_TO_SPOUSE,OPRA,10,0.0,0.00,USD
 2022-05-11,BUY,BABA,10,82.50,0.00,USD
-2022-05-09,BUY,OPRA,60,5.35,0.00,USD
+2022-05-09,BUY,OPRA,70,5.35,0.00,USD
 2022-05-09,BUY,BABA,5,85.50,0.00,USD
 2022-05-09,BUY,BABA,15,85.50,0.00,USD
 2022-05-09,BUY,OPRA,60,5.35,0.00,USD