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Posted Sat, 27 Jan 2024 08:52:06 GMT by
We are trying to declare capital gains on a sale of land by my mother. Her house has been sold and there was a plot of land attached which was over the 0.5 hectares allowed for garden. She doesn’t need to declare for property as it was is only residence. She is in a care home and has Alzheimer’s so that means we can’t declare online and even if we could she doesn’t have any of the documents needed to prove Id. We understand that there is a paper form but this seems to be only for property and there is nowhere to indicate that the sale was for land and obviously the tax rates are different for each. Also there have obviously been a few costs like fencing etc which she incurred when the land was acquired but there are no receipts or proof and we only know what we remember from the time. How do we proceed and how can we claim costs?
Posted Wed, 31 Jan 2024 08:13:42 GMT by HMRC Admin 19 Response
Hi,

You would need to submit a paper tax return, SA100, to show all income and also the SA108 for capital gains. You can see guidance here:

Self Assessment: detailed information

Thank you.

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