PPR - Selling the garden

The part of the garden sold is 0.2 hectares, the retained area (inc the dwelling house) is also 0.2 hectares. - therefor within permitted area. So lets assume that gain is exempt by virue of Section 222.

But does it go on the tax return! Hopeful answer is no - but you follow the instructions word for word

TRG5 says:

...ignore the following:

> disposal of your home where ..... the garden disposed of at the 'same time'
do not eexceed 0.5 hectares

That does not help as the home has not been sold!

Help Sheet 283 might help:

'If you dispose of:

.... or
part of the garden attached to your home'

'If you meet all* of the conditions you will not have to pay CGT on the disposal. You will not need to complete the CGT pages if you have made no other disposals' . *The relevant conditions on the helpsheet are met.

Which one is correct and does the disposal (together with claim for the exemption) go on the CGT pages or follow HS283 and leave it off (no other disposals). What chance the unrepresented or have I missed the obvious!

Mike

Mike Bell