SAM80075 - Self Assessment Manual - HMRC internal manual
SAM80075 - Payments: payments overview: capital gains tax: S281 TCGA 1992 (Action Guide) You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. When you receive an enquiry for a statutory instalment arrangement (SIA) in accordance with Capital Gains Tax (S281 TCGA 1992) follow steps 1 - 10 below. For details of how to access any of the SA functions, select ‘Index Of Functions’ on the left of the screen. 1. If the request is not in writing, advise the taxpayer to submit a written request for payment by sta...
Source: gov.uk