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Capital Gains Manual

Technical Help

How to get more help about topics in the CG Manual

Please use this guidance only if you need help for topics covered by the Capital Gains Manual or capital gains aspects covered in other manuals (for example, the Venture Capital Schemes Manual).

The Capital Gains Manual is written by technical advisers in the Capital Gains Technical Group (CGTG), which is part of Business, Asset and Individuals (BAI). Our aim is to make the guidance comprehensive to help you and external customers to compute chargeable gains (and allowable losses) for capital gains tax and corporation tax purposes.

Capital Gains can be a complicated area of tax law but there are some general principles that apply. There must be a disposal of a chargeable asset by a chargeable person. You need to establish these key elements and remember that there is no substitute for finding the facts in a case. You should aim to avoid making a submission to CTCG or your local capital gains tax specialists where insufficient facts have been established.

In most cases the Capital Gains Manual will give you what you need. But not always. This page explains how to get technical support if the Capital Gains Manual does not give you the help you need.

It is the duty of caseworkers to apply the law to the facts which they encounter. They must ensure consistency of treatment between all taxpayers. Difficulties in securing consistency across the whole country can arise when Inspectors meet a novel situation, or when they apply the law or a new interpretation of the law for the first time to facts which have previously been met. Where such a situation will apply to a whole class of taxpayers or a trade group, the Inspector should consult the appropriate specialist before taking up the matter with the taxpayer or his advisers. Capital gains problems are normally dealt with by the appropriate specialist in Capital Gains Technical Group. See also BIM00530 for when and how to obtain technical help on matters covered in the Business Income Manual.

Stage 1 - self help

Look at the Tax Return, CG Manual and relevant help sheets. Search the Intranet and any other sources available to you which may help answer your query.

Stage 2 - help within your office

Ask your manager or team leader for help. Make sure you have all the relevant facts and have researched the law and internal guidance thoroughly.

Stage 3 - help within your business area

See whether the answer is available using the CG Specialist resource or other technical support in your business area and tell your manager that you are seeking help. It is important that you do this so that

  • you do not contact local technical specialists with requests which do not need specialist advice; and
  • people in your management chain are aware of your problem as it may impact elsewhere

Stage 4 - help from Capital Gains Technical

Provided your team leader or manager authorises you, then you can seek help from technical advisers in BAI Capital Gains. You will need to provide the name of your technical support and your team manager to confirm that your request has been authorised.

Using the Technical Help Request form will ensure that your request is thoroughly researched. This may involve a little more work but, in the long run, it will save your time and that of the technical adviser.

A request for guidance not made on the Technical Help Request form is likely to be returned for resubmission.

Keeping customers informed

Our service standard says that we will inform customers if we are unable to provide a complete reply within a target turnaround time. Where it is necessary for you to seek advice you should send an acknowledgement. Do not tell the customer or their advisor that you are requesting specialist advice and use the advice received as if it were your own conclusions. Specialists will tell you if they are content for you to disclose their involvement. There are two reasons for not disclosing that you are seeking advice:

First it undermines the standing of your office - in the future agents and customers may be less likely to accept your view without specialist confirmation. Please remember that specialists provide guidance in confidence for you to use in resolving the issues arising in, and circumstances of, the case concerned. You should only refer to the specialist again if there is a genuine need for further advice, obtaining approval in the same way as for the original referral.

Second, there may be difficulties of which you are unaware relevant to the point at issue - such difficulties can affect case handling and practical solutions can become more difficult once an agent knows that a specialist is involved.

Technical Help Request

You should complete a detailed Technical Help Request form (Word 103kb) and send it to Mailbox, Capital Gains Technical (CTIS Business, Assets and International)  by email (or via Taxpost Direct if there are paper attachments) in accordance with the help notes on the form. If you are sending files by track and trace please address these to Registry, Capital Gains Technical Group, Royal House, Prince’s Gate, 2-6 Homer Road, Solihull, B91 3WG.

Referrals by Appeals Caseworkers

You should complete the Request for advice in appeal cases (Word 32kb) template and email it to <SOLS, CG Submissions (SOLS)> in accordance with our agreement (Word 32KB) with Appeals & Reviews.

Exceptional Cases

There may be very rare occasions when the case cannot be dealt with under normal procedures and you need to speak to a Technical Adviser immediately on a case specific issue without completing the request form (an example of this would be where you are at a Tribunal hearing and you need clarification of a technical point which has arisen during the hearing) or where you are likely to need a greater level of BAI Capital Gains involvement in the handling of your case.

Where you require urgent advice by telephone, you should ring 03000 570554 and explain the reasons for your call. You will be put through to a Technical Adviser who will try to assist. Please note that it may not be the Technical Adviser who deals with the particular area of CG you are concerned with.

Where you consider that you will need to involve CGTG in the handling of your case due to its exceptional nature, you should ask your manager, team leader or local CG specialist to write to us at the address below providing details of the case and your reasons for requesting exceptional case treatment.

HM Revenue and Customs
Capital Gains Technical Group (Exceptional Cases)
Royal House
Princes Gate
Homer Road
Solihull
B91 3WG

Feedback

In order to improve levels of service, the Capital Gains Technical Group has introduced a feedback system (Word 32kb) for submissions and our replies on technical issues.

Additionally there is separate guidance on the procedure to be followed if you wish to provide more general feedback on the Capital Gains Manual. You can see this by following the link on the left.