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HMRC internal manual

Self Assessment Manual

Assessments: stand-alone assessments: 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roll-over relief has been made and either the period of provisional roll-over relief has expired or the claim has been withdrawn.

Detailed guidance can be found in the Capital Gains Manual. (See CG60700 {#}).

If the claim is withdrawn within the time limit for amending the SA return for the year of claim, a taxpayer amendment to the self assessment may be agreed.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.

Notes: 

1. SA payments on account for the year following the year of assessment shouldn’t 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.