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Posted Fri, 09 Sep 2022 09:47:05 GMT by Jacques Leclerc
Why is there so little guidance about this and any related procedure in Help Sheets and the CG Manual or otherwise?
Posted Mon, 12 Sep 2022 14:17:00 GMT by HMRC Admin 17

We are unable to respond to questions about HMRC policy (including the provision of guidance) on this forum.

If you have a specific query re: the revocation of hold-over relief, please call or put it in writing and our technical staff will be happy
to provide a detailed response.   

See link:

Income Tax: general enquiries    .

Thank you.

Posted Mon, 12 Sep 2022 15:24:32 GMT by Jacques Leclerc
Ok. Forget the policy. Where is the legislation and the guidance, if any?
Posted Wed, 14 Sep 2022 08:17:53 GMT by HMRC Admin 17

Please refer to :

Capital Gains Manual     and  :

Taxation of Chargeable Gains Act 1992     .

Thank you.
Posted Wed, 14 Sep 2022 10:36:39 GMT by Jacques Leclerc
It is unacceptable to provide such a glib, vague and in fact mainly wrong answer. The only place in which revocation of a hold-over relief claim is mentioned is in s 226A(6) TCGA 1992. No procedure or time limit is set out. There is no mention of ANY of this in the Capital Gains Manual, or in Help Sheet 295 or its claim form, nor in TMA 1970 (where you would expect the procedure to be set out).

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