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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Reliefs: employee-ownership trusts: claims

TCGA92/S236H(7)

Where a person P makes a claim in respect of a disposal, the claim must include

  • information to identify the settlement,
  • the name of C, and the address of its registered office, and
  • the date of the disposal and the number of shares disposed of by P.

TCGA92/236Q(6)

Where a trustee makes a claim in respect of a deemed disposal, the claim must include

  • information to identify the settlement that has become absolutely entitled to the trust property,
  • the name of the company whose shares are settled property, and the address of its registered office, and
  • the date of the deemed disposal and the number of shares deemed to have been disposed of by the claimant.

TCGA92/S236H(8) and S236Q(7)

These draw attention to other sections which make provision about

  • events that prevent a claim being made, and
  • circumstances in which a claim is revoked.

For guidance on these matters see CG67860 and CG67866.