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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roll-over relief has been made and either the period of provisional roll-over relief has expired or the claim has been withdrawn.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If the claim is withdrawn within the time limit for amending the SA return for the year of claim, a taxpayer amendment to the self assessment may be agreed.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.


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.