Taxes Management Act 1970 section 11A

Notice of liability to capital gains tax

Section 11A required individuals to notify HMRC when they were liable to capital gains tax, but this section has been repealed.

• Section 11A originally imposed a duty on taxpayers to notify HMRC of their liability to capital gains tax.
• The section was first repealed by the Finance Act 1994, which removed the requirement as part of broader tax administration reforms.
• Although briefly reinstated by the Finance Act 1995, the section was subsequently repealed again, confirming its removal from the statute book.
• The obligation to notify HMRC of chargeability to capital gains tax is now covered by other provisions within the self-assessment framework.

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