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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Procedures for dealing with elections and claims

The procedures for dealing with elections are set out in TSEM3452.

The procedures for dealing with claims are set out in TSEM3460 onwards.

Where the claim applies to 2004-05, the return forms do not provide for the special treatment because they went to press before FA2005 was enacted. TSEM3463 explains how returns should be completed for that year.