Capital Gains Tax 34 - Making a claim or election for other property, assets and gains

Choose the relevant code from the drop-down box. If you're making more than one claim enter 'MUL' or, if the claim or election is not listed, enter 'OTH'.

LET - Private Residence Relief where Lettings Relief applies
GHO - Gift Hold-Over Relief
ROR - Rollover Relief
BAD - Business Asset Disposal Relief
NVC - Negligible Value Claims
OTH - Other claims
MUL - If more than 1 code applies

You must make a claim or election 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.

You should state the amount of any relief or allowance you're claiming and if you're claiming that any listed shares or securities have become of negligible value you should include as disposal proceeds for the shares the value specified in your claim.