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HMRC internal manual

Capital Gains Manual

Land: development value: Development Land Tax

If a case involving the interaction of Capital Gains Tax and Development Land Taxcannot be resolved on the basis of the above instructions, a report should be made toCapital Gains Technical Group giving the following details.

i) A sufficient description of the land in question to permit its identification.

ii) The interest in land which is the subject of the current disposal.

iii) Full details of the circumstances in which the charge to Development Land Tax arose, including the date on which that charge arose.

iv) The amount on which Development Land Tax was charged.

v) A copy of Form DLT400 or DLT401 (as appropriate).

vi) The precise provision under which relief is claimed.

vii) If the occasion giving rise to the charge to Development Land Tax was also an occasion of charge for Capital Gains Tax purposes, a copy of the computation of the gain arising on that occasion.