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HMRC internal manual

Capital Gains Manual

Chattels: sets of assets: sets and collections

While the test for a set, see CG76632, may not be satisfied when a complete collection of assets is split up and disposed of, you may be able to identify smaller sets within the collection. If you can, and if the other conditions, see CG76631, are satisfied, you can regard each of these small sets as single assets.

Where necessary, any apportionment should be made using the rules in TCGA92/S52 (4),