SAM20040 | Assessments: stand-alone assessments: capital gains - withdrawal of roll-over relief

An assessment may be required if a declaration for provisional roll-over relief, see section 153A, has been made and either the period of provisional roll-over relief has expired or the claim has been withdrawn.

Detailed guidance on provisional relief can be found in the Capital Gains Manual at CG60310.

If the claim is withdrawn within the time limit for amending the SA return for the year of claim, a taxpayer amendment to the self assessment may be agreed.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

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