It has just been realised that in 2003/04 a client made losses on disposal of shares circa £2k. The disposals were not entered on the CGT pages of the SAR. There were no other disposals in the year. Same has happened in 2004/05 but the amount is under £100. Is it necessary to enter details on a SAR to carry forward the relief for possible use in the future. If so, as the window for 2003/04 has passed, is there anything to be done?
knuckles
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put it in as brought forward.....
.....and add a note in the white space to say what you have done, with a short calculation. Let HMRC pick the bones out of it if they wish.