There are certain specific occasions where payment of tax can be made by instalments. These are detailed below.

Certain gifts

TCGA92/S281 provides for tax to be paid by instalments over ten years if

certain specified assets are gifted, and

gifts hold-over relief is not available, or in certain circumstances where hold-over relief was obtained but clawed back under the provisions of TCGA92/S169C.

For guidance on how to deal with claims see CG66520+.

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