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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Private residence relief: permitted area: no agreement: report to Capital Gains Technical Group

If agreement cannot be reached in respect of either the extent or the location of the permitted area you should,

  • Make a report to Capital Gains Technical Group before any steps are taken to conclude your enquiry. Capital Gains Technical Group must see the case whilst the enquiry is still open.
  • Inform the Valuation Office Agency that the caseworker may be required to give evidence as an expert witness at any subsequent hearing of an appeal.

Your report to Capital Gains Technical Group should be headed ‘private residence relief: permitted area determination’ and should include,

  • All the information set out at CG64862 which you provided to the VOA
  • The VOA’s opinion on the extent and location of the permitted area
  • Details of valuations and apportionments made by the VOA and whether or not they have been agreed
  • Details of any payment on account in respect of the disputed tax
  • A computation of the gain which arises and the tax which is payable on the VOA’s figures.