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HMRC internal manual

Capital Gains Manual

Gifts: instalments: what to do in such cases

These instructions tell you what to do if there is a possibility that the conditions in CG66541 have been satisfied. If they have, then the instalment arrangements may need to be withdrawn.

You should tell the responsible office of the donor that the provisions of Section 281 (7) need to be considered in the light of the disposal.

If you are told that the asset has been disposed of you need to decide whether or not to withdraw the instalment arrangements. If they are to be withdrawn then you need to let the Collector know. You have to

  • advise the Collector of the date on which the outstanding tax and interest became due and payable


  • send the Collector a copy of the letter issued to the taxpayer advising them of the position.