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HMRC internal manual

Capital Gains Manual

Technical Help For HMRC Staff

(This content has been withheld because of exemptions in the Freedom of Information Act 2000) and send it to 

Mailbox, Capital Gains Technical (CS&TD 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)
Sapphire House
550 Streetsbrook Road
B91 1QU


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.