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Practice guide: Corporate CGT rollover relief claims

Speed read

Any claim (or election) must be made in time, in the required format and signed by the right
person. Rollover relief is a relatively simple concept but there is no standard claim format for companies to use when making the claim. Practical tips on making a claim include: submitting provisional claims where there is a possibility of a qualifying asset being acquired within the necessary time frame; submitting a formal claim letter, even where an HMRC officer has indicated he is content with a relatively informal claim; and always making sure you know who is authorised to sign the claim

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