Good afternoon,

I have a client with the following remuneration:

* Rental of a vehicle
* Directors remuneration / salary
* Capital gain from selling shares

Should he submit a provisional tax return or not?

If I look at the exemptions, the salary is exempt, because it is not a trade. The Rental of a vehicle is exempt, as it is not specifically listed under schedule 4 section 18.

The capital gain is the part I am unsure of.

Can anyone be of assistance?