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HMRC internal manual

Capital Gains Manual

Capital Gains Manual: recent changes

Below are details of the amendments that were published 20 June 2014 (see the update index for all updates)

Page Details of update
CG13020 Amendment to Paragraph 11 of ESC D33 to introduce a threshold of £500,000 to the concession.
CG13021 Claims for extension of Paragraph 11.
CG13022 Claims received before a return is due.
CG13023 Claims received with a return.
CG13024 Reviewing a claim.