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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Instruments of variation: documents

HMRC’s policy with regard to unsolicited documents is set out in TSEM1710. Iftherefore an unsolicited instrument of variation is received, and there is no immediatecause to look at it, it should be dealt with in strict accordance with TSEM1715. This doesnot however apply if the covering letter refers to Inheritance Tax and asks that it bepassed on to HMRC - IHT. In such a case you should act as requested, but write to thesender indicating that you have not considered the instrument for CGT purposes.

Exceptionally in an enquiry case you may consider it appropriate to call for an instrumentof variation to check

  • that it has been validly made, and
  • that the conditions set out in CG31650 or CG31651 have been complied with
  • in the case of an HMRC Trusts office case, to consider the identity of the settlor.

In some cases HMRC - IHT may have checked the first two points for their purposes. Sothe first step is to find out whether they have considered the deed, and what theirconclusions were. If so then your treatment of the deed should be the same as theirs,unless you consider that not all relevant facts were available to them.

See generally CG31680.