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Contents

Official guidance

Capital Gains Manual

CG13700P · Introduction and computation: claims and elections

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CG13720 · Claims and elections: distinction between a claim and an election
CG13751 · Claims and elections: extended time limits
CG13800 · Claims and elections: late claims and elections
CG13810 · Claims and elections: late claims and elections: responding to
CG13850 · Claims and elections: withdrawing an irrevocable election

Introduction and computation: claims and elections: contents
Claims and elections: late claims and elections

CG13800 | Claims and elections: late claims and elections

From HM Revenue & Customs · Capital Gains Manual

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