vrp

Hi. With the reduction of the annual exempt amount and due to a slight miscalculation when selling shares last week, my child has a net gain for 2023-24 of about £6360. However, they have £585 of losses carried forward from a few years ago (reported at the time by letter with supporting calculations and acknowledged by HMRC) which will be applied so the net result will be to reduce the gain down to the annual exempt amount leaving no CGT to pay for 23-24 and £225 of losses to carry forward. My child is 11 years old, is not registered for self assessment, and does not have a UTR or NINO. As there is no CGT to pay, does this need to be reported to HMRC and if so could this be done with a simple procedure or would it require a full paper self assessment return?