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HMRC internal manual

Capital Gains Manual

Chattels: sets of assets: disposals in more than one year

In addition to splitting up a set, see CG76631, and disposing of the assets separately, you may come across cases where the disposals themselves are spread over more than one year of assessment (or accounting period).

Again we can use the special rules to counter this if the conditions in CG76631+ are satisfied.

If this has happened, the various disposals are still treated as though they were a disposal of one asset so far as the £6,000 limit, see CG76573, is concerned.

When you come to assess any gains, however, you apportion these between the various years of assessment in the same ratio as the proportion of the total sale proceeds applicable to each year.

CG76638 shows you how to do this.