Skip to main content

This is a new service – your feedback will help us to improve it.

Posted Fri, 23 Jun 2023 12:44:07 GMT by Winnie
Hi, I have already done the claim for hold-over relief - section 165. I understand I need to disclose this in my self assessment but have not found the right place to do so. Can you please provide me the details whereabout in the Self Assessment form that I need to do so. Thanks
Posted Wed, 28 Jun 2023 11:07:27 GMT by HMRC Admin 25
Hi Winnie,
On paper SA108, there is a 3 character box at box numbers 8, 20, 28 & 36.  
On the SA108 notes:
Capital Gains Tax summary notes
Plese use the table on page CGN3 to choose the appropariate 3 character code to enter.
In the online return, select the type of capital gains, e.g. 'Residential property and carried interest'.
As you scroll down, you will see the radial buttons asking "Are you making any claims or elections?".  
Select yes and you will be given a drop down list of options.  
Choose thle appropriate code.  
You can also click on the "help about" below the buttons for more information.
Thank you. 
 
Posted Thu, 29 Jun 2023 10:34:47 GMT by Winnie
Thanks. The online return instruction above seems to only apply if I am not using the provided capital gains computation worksheets provided. I have some disposals that are not under the claim of hold-over relief and one that is a GHO, what is the best way to file them?
Posted Thu, 06 Jul 2023 07:36:23 GMT by HMRC Admin 20
Hi Winnie,

You can attach your own calculatoins as a PDF, there is a section at the end that allows you to add this.

Thank you.
Posted Tue, 11 Jul 2023 09:34:13 GMT by Winnie
Thanks. Can I just double check when I enter the disposal proceeds, and Gains in the year on the self assessment, these values are excluding the amount of GHO claim, correct?
Posted Fri, 14 Jul 2023 14:21:49 GMT by HMRC Admin 10
Hi
Please deduct the sum being claimed as GHO from the figure declared as the disposal value and enter 'GHO' in the claims or election box.
Thankyou.

You must be signed in to post in this forum.