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HMRC internal manual

Self Assessment Manual

Assessments: assessments within SA: capital gains - withdrawal of roll-over relief

An assessment may be required if a claim for provisional roll-over relief has been made and either

  • The period of provisional roll-over relief has expired


  • The claim has been withdrawn

Detailed instructions can be found in CG60702 and CG60706.

If the claim is withdrawn within the time limit for amending the SA return for the year of claim, a Taxpayer Amendment to the self assessment may be agreed. No stand-alone assessment will then be necessary.


1. SA payments on account for the year following the year of assessment should not be amended  
2. The relevant due date for Section 86 TMA1970/ Section 101 FA2009 interest purposes will be the statutory dates for the year of assessment