CG13730 - Claims and elections: Procedures for making a claim or election

Throughout this manual, all legislative references are to the鈥�鈥�(TCGA 1992)听unless otherwise stated.听

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SACM3000听explains how claims should be made.听

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How should a claim听be made?听

Most claims and elections that can be made in a return, or by amending a return, must听be so made when a notice calling for the return has been given. If a claim or election is made other than in a return, for example听if one is made before notice calling for a return was given, or after the time allowed to amend the return has passed, the rules in 听Management Act 1970听and 听Management Act 1970听will apply.听

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When is a claim/ election made?听

A claim or election is made when it is received by HMRC 鈥� not when it is signed, or dated, or posted.听

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What information does a claim/ election need to include?听

Some claims and elections have a specified form or format which must be used. Others 诲辞苍鈥檛听have a specified form or format and can be made in any form the customer chooses.听

The relevant capital gains manual pages relating to a specific claim or election will provide further detail about the information that needs to be provided, but as a rule听a claim or election must state听both:听

  • the customer鈥檚 name and their Unique Customer Reference (UTR)听
  • the听claim or election that is听being made听

A claim or election must also give sufficient information to听give effect to the claim or election. This is likely to include:听听

  • the听tax years the claim or election relates to听
  • the assets subject of the claim or election听
  • quantification of the claim or election, see SACM3025听
  • any values to be used听

These lists may not be exhaustive. It is important to consider the statute and guidance to determine听the information that needs to be provided for the claim or election that is being made.听

If the claim is made as part of the return, the white space notes should be used to provide details of the claim.听

If the claim is sent outside of a tax return, it must also include a declaration to be signed by the claimant or the person claiming on their behalf, which states听that the particulars given in the claim are correct and complete to the best of their knowledge and belief. Where relevant, HMRC听would also expect the claim to be supported by a document which shows听that the tax charge to which the claim relates has been paid.听

See SACM4000听for information about what records and information must be kept when making a claim.听

It is not possible to make a provisional claim. SACM5000听provides more听details about this and听covers the one exception to the rule. It should, however, be noted that roll-over relief allows for a provisional declaration to be made, see CG60310.听

See 听and SACM11000听(or CTM90630听for companies) for information about claims involving two or more years.听

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Consequential claims after assessment and amendment听

The legislation allows听a customer to make various out-of-time actions where HMRC makes听a discovery assessment or amends听a return in an enquiry closure notice, see SACM9000听or CTM90650听for companies.听

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Amending or correcting claims听

Claims may be amended or 鈥榗orrected鈥� by the person making the claim or by HMRC, see SACM3040.听

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Making enquiries into claims or elections听

See SACM8000.听

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Withdrawing an irrevocable election听

Some elections are irrevocable. Withdrawal of such elections can only be allowed by the Board under its collection and management function at .听听If HMRC staff听receive a request for a withdrawal of an irrevocable election they听should find out why the customer wishes to withdraw the election and听seek support from the Capital Gains Technical Team.听