CGT on Ongoing Adviser Fees

Does anybody know what the situation is with regards to declaring CGT gains on the disposal of shares/units within a non-ISA OEIC/Unit Trust, to pay adviser fees?

We have been informed that there is a 'small exemption' with regards to the amount of ongoing adviser fees that have to be declared i.e. any gains on on-going adviser fees can be deferred until final encashment if these are below a certain annual limit.

I have trawled HMRC and various other websites but cannot seem to find this anywhere.

I would be grateful if somebody could please point me in the right direction.

Thank you


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