Capital Gains Tax 91 - Description of elections made and of reliefs claimed or due

Some reliefs have to be claimed and you must make your claim by clearly stating it in your attached computation. Some claims have to be made on a separate claim form which you complete and attach to your tax return along with your computation. Others, such as private residence relief, are due without needing to make a claim. You should state the amount of any relief or allowance you are claiming.

In some cases, you may wish to make an election, such as for an 'earn out right' not to be treated as a security. You must make your election by clearly stating it in your attached computation.

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If there is not enough space here, include details in the 'Any other information' page or in an attachment to your tax return.