{"id":4893,"date":"2023-11-03T04:16:06","date_gmt":"2023-11-03T04:16:06","guid":{"rendered":"https:\/\/cloud9accountingteam.co.uk\/?p=4893"},"modified":"2023-11-03T04:16:39","modified_gmt":"2023-11-03T04:16:39","slug":"dealing-with-gift-hold-over-relief-nudge-letters","status":"publish","type":"post","link":"https:\/\/cloud9accountingteam.co.uk\/sk\/dealing-with-gift-hold-over-relief-nudge-letters\/","title":{"rendered":"Dealing With Gift Hold-Over Relief \u2018Nudge\u2019 Letters"},"content":{"rendered":"<p>HMRC are sending one-to-many \u2018nudge\u2019 letters to taxpayers who included an invalid claim for gift hold-over relief in their 2021\/22 tax return. This may be because a separate claim form was not included with the return, or the claim form was included but not signed. If you receive such a letter, it is important that you do not ignore it \u2013 without a valid claim, HMRC will require any capital gains tax due to be paid now rather than deferred.<\/p>\n<p><strong>What is gift hold-over relief?<\/strong><\/p>\n<p>Gift hold-over relief is a useful capital gains tax business relief that allows the capital gains tax due on a gift to be deferred by \u2018holding over\u2019 the gain, reducing the transferee\u2019s base cost by the amount of the held-over gain. The relief is often used to aid succession planning.<\/p>\n<p><strong>Eligible gifts<\/strong><\/p>\n<p>The relief is available for:<\/p>\n<ul>\n<li>gifts of business assets used for the purpose of a trade or profession carried on by an individual as a sole trader or as a partner in a partnership, by an individual\u2019s personal company or by a member of a trading group where the holding company is the individual\u2019s personal company;<\/li>\n<li>gifts of unlisted shares and securities in a trading company or the holding company of a trading group where the individual owns at least 5% of the shares (for trustees, the holding must be at least 25%);<\/li>\n<li>gifts of land deemed to be agricultural land for inheritance tax purposes;<\/li>\n<li>assets the disposal of which is a chargeable transfer for inheritance tax and not a potentially exempt transfer; and<\/li>\n<li>certain gifts that are exempt from inheritance tax, such as a gift from a trust for bereaved minors.<\/li>\n<\/ul>\n<p><strong>Mechanics of the relief<\/strong><\/p>\n<p>As a gift by its very nature is not made at arm\u2019s length, any gain arising on disposal is calculated by reference to the market value of the asset rather than the proceeds, if any. For an outright gift, the full gain (calculated using the market value as the consideration) can be held over. The transferee\u2019s base cost is the market value as reduced by the held-over gain.<\/p>\n<p><strong>Example<\/strong><\/p>\n<p>Bill gives his son James his workshop, which cost \u00a350,000. At the time of the gift, the market value was \u00a3140,000. The gain is \u00a390,000, which Bill and James agree to hold over. James\u2019 base cost is \u00a350,000 \u2013 the market value of \u00a3140,000 less the held-over gain of \u00a390,000.<\/p>\n<p>If the transferor receives some proceeds, the gain computed by reference to the actual proceeds is immediately chargeable. However, the difference between the market value and the proceeds can be held over.<\/p>\n<p><strong>Example <\/strong><\/p>\n<p>Elizabeth sells her studio to her daughter Dawn for \u00a340,000. It cost her \u00a330,000 and has a market value of \u00a375,000. They claim hold-over relief. The \u00a310,000 difference between the proceeds (\u00a340,000) and the original cost (\u00a330,000) is immediately chargeable. However, the remainder of the gain (the difference between the market value and the proceeds) of \u00a335,000 is held over. Dawn\u2019s base cost is \u00a340,000 (\u00a375,000 \u2013 \u00a335,000).<\/p>\n<p><strong>Joint claim<\/strong><\/p>\n<p>The claim must be made jointly by the transferor and the transferee on the dedicated claim form. It must be signed by both parties.<\/p>\n<p><strong>Dealing with the letter<\/strong><\/p>\n<p>If you receive a nudge letter you should send HMRC a valid claim form signed by both parties or, if the gift is not eligible for the relief, amend your tax return to remove the claim.<\/p>\n<p><strong>Partner note: <\/strong>TCGA 1992, s. 165; for claim form see <a href=\"http:\/\/www.gov.uk\/government\/publications\/relief-for-gifts-and-similar-transactions-hs295-self-assessment-helpsheet\">www.gov.uk\/government\/publications\/relief-for-gifts-and-similar-transactions-hs295-self-assessment-helpsheet<\/a>.<\/p>\n<p>&nbsp;<\/p>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Help<\/strong>\u00a0with Topic above or any Accountancy help \u2013 contact us:\u00a0<a href=\"https:\/\/cloud9accountingteam.co.uk\/sk\/contact\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Accounting Team\u00a0<\/a><\/h5>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For<\/strong>\u00a0<strong>Answer on your Question \u2013\u00a0<\/strong>submit your question and we respond asap:\u00a0<a href=\"https:\/\/martinasujova-8e23e.gr8.com\/\" target=\"_blank\" rel=\"noopener\">One Off\u00a0 Question<\/a><\/h5>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Leads, Tax articles Copywriting \u2013<\/strong>\u00a0those who do not need accountant but need some leads, tax articles for their website\/marketing \u2013 join here and get your unique tax content (copy and paste, ask for sample today):\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club\u00a0<\/a><\/h5>\n<h5>&gt;<img decoding=\"async\" class=\"emoji\" role=\"img\" draggable=\"false\" src=\"https:\/\/s.w.org\/images\/core\/emoji\/13.0.1\/svg\/2602.svg\" alt=\"\u2602\ufe0f\" \/><strong>For Self Employed<\/strong>\u00a0who don\u2019t have accountant \u2013 get regular advice:\u00a0<a href=\"https:\/\/cloud9clubsub.gr8.com\/\" target=\"_blank\" rel=\"noopener\">Cloud 9 Club<\/a><\/h5>","protected":false},"excerpt":{"rendered":"<p>HMRC are sending one-to-many \u2018nudge\u2019 letters to taxpayers who included an invalid claim for gift hold-over relief in their 2021\/22 tax return. This may be because a separate claim form was not included with the return, or the claim form was included but not signed. If you receive such a letter, it is important that [&hellip;]<\/p>\n","protected":false},"author":7,"featured_media":4894,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_templately_pack_id":"","_templately_imported_at":"","_templately_source":"","_templately_import_session_id":"","site-sidebar-layout":"default","site-content-layout":"default","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"default","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center 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