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HMRC internal manual

Self Assessment Manual

From
HM Revenue & Customs
Updated
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Returns: individuals returns: returns with capital gains pages

This guidance applies to main tax returns and short tax returns where pages SA108 are submitted.

In all circumstances where the Capital Gains pages have been completed, the return must be accompanied by capital gains computations. The computations may be shown in the additional information box or sent as an attachment to the return. If there is no entry in the additional information box or any attachment, the return is unsatisfactory and should be sent back to the taxpayer after being unlogged (SAM121260).

If there is an attachment other than a basic letter covering submission of the return, then the return should be accepted as satisfactory. At this stage there is no need to examine the content of the attachment to confirm the presence of capital gains computations or their completeness.

Logging and batching

Tax returns with Capital Gains Tax (CGT) pages should be logged and batched separately from all other returns. This allows CGT returns to be easily and readily available for review by Operational Risk Teams.

Returns received with CGT pages attached should be batched separately at the pre-logging stage, after which the returns must remain in their separate batches during capture and until they are sent to RIS.

To enable these returns to be easily identified as CGT cases, the letters ‘CG’ must be incorporated into the batch number (SAM121065). If the number of CGT returns received in a day is less than the maximum number normally in a batch, logging and batching should not be delayed. The batch should be closed with however many have arrived that day and should then go through for capture as normal. To maximise storage space, all CGT returns should be batched in file covers rather than boxes.

Once captured, the processed batches of CGT returns should be sent straight away for permanent storage(This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

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Amendments to CGT returns

All amendments received with CGT information should be sent to RIS Operations in Manchester regardless of whether the original return included CGT pages or not. This applies to paper amendments where the original return was filed either on paper or online.

CGT amendments should be batched in the same batch as other CGT returns received on the same day the amendments are processed and include the letters ‘CG’ in the batch number (SAM121065). Processing teams should make an entry in SA NOTES to record the batch in which the amendment can be found.

When a CG amendment is received, processing teams do not need to obtain the original return. RIS will retrieve the original return if and when this is required.

CGT return retrievals

‘RIS Operations, Individuals’ provide a retrieval service. All retrieval requests for CGT returns stored by RIS should be made by completing the retrieval stencil and e-mailing it to ‘DL-CG Return Retrievals’.

When you have completed your review of a CGT return that you have retrieved from RIS storage, you must send it back (This content has been withheld because of exemptions in the Freedom of Information Act 2000) to be replaced into its original batch.