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HMRC internal manual

Capital Gains Manual

Gifts: Instalments and hold-over relief

If you are dealing with a case where hold-over relief, see CG66940+ and CG67030+, could have been claimed and this would have deferred the full amount of the gain then there is no alternative right to pay the tax by instalments. If a hold-over relief claim was made but only part of the gain was deferred, then a claim may be made to pay the tax due on the part which was not deferred if the other conditions for a claim are satisfied.