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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Where to send feedback

If you have a comment or suggestion about the Capital Gains Manual, please email Jill Allen

Improving the Capital Gains Manual

The authors of the Capital Gains Manual are technical advisers in the Capital Gains Technical Group, which is part of Specialist PT in the Personal Tax area of HMRC. Our aim is to give you clear and comprehensive guidance about computing chargeable gains (and allowable losses) for capital gains tax and corporation tax purposes. We want to keep the Capital Gains Manual up to date and improve it. To do this we need your help.

When you are using the Capital Gains Manual there will be times when it doesn’t give you what you want or it could be improved. For example:

  • Something is out of date or you think it is simply wrong.
  • Something you need is missing altogether.
  • The guidance is pitched at a level which does not suit your needs as a user.
  • The layout is unhelpful or the language does not meet our diversity standards.
  • A search gives you unexpected results or you can’t find pages you know are there.
  • You find typos, incorrect cross references, or incorrect or broken links.

When that happens please don’t just complain to yourself. Instead please email me and I will ensure that your comments are passed on to the relevant technical adviser for consideration to be given to any changes which may be required.

Thanks in advance for your help.

Jill Allen