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HMRC internal manual

Capital Gains Manual

Chattels: sets of assets: what Information to Include

If you are submitting a case under CG76639+, you need to include as much of the following information as is appropriate:

  • a full description of the assets. For example, if it is a library of books, the author’s name, the titles, dates of publication etc. the relevant facts of their history. For example, when and how they were acquired by your taxpayer.
  • the relevant facts of their disposal. For example, who they were disposed of to and how.
  • any arguments put forward by the taxpayer and any available evidence about any professional advice they may have obtained on the point.