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HMRC internal manual

Capital Gains Manual

Roll-over relief: claims and time limits: determination of claims

TCGA92/S152 relief takes the form of:

  • a reduction in the consideration for disposal of the old assets;


  • a reduction in the cost of acquisition of the new assets;


  • suspension of the tax charge for a period of time.

In addition, relief may result in the reduction of an assessment on chargeable gains.

To determine a claim it is necessary to identify:

  • both the old and the new assets;


  • the amount by which the consideration for disposal and acquisition is agreed to be reduced;


  • the amount of any held-over gain.

In addition, it may be necessary to determine an appeal against an assessment or to allow relief by discharge or repayment.

For guidance on making enquiries into claims see SACM8000 onwards and, for companies, CTM90600 onwards.