Capital Gains Tax 90 - Deduction, if any, in respect of reliefs and elections

If a relief or election has the effect that the final chargeable gain is less than the gain calculated (or the final allowable loss will be greater than that calculated), enter the amount to be deducted in your computation.

Any claims to Business Asset Disposal Relief (previously Entrepreneurs' Relief) or Investors relief should not be deducted here. These reliefs affect the rate of tax that will apply to a gain and do not affect (reduce) the amount of the actual gain. These reliefs can be claimed later in the capital gains section.

Do not deduct the 'annual exempt amount', you'll get this automatically.

If more than one relief or election has effect enter the total amount to be deducted in arriving at the final chargeable gain or allowable loss on this disposal.

For more information on claims and elections, please see the Capital Gains Summary Notes.