I hope this is helpful and answers your question.
If you have any other questions, please ask me before you rate my service – I’ll be happy to respond.
I assume that you are content that any adjustments will relate to the 2011/12 tax year ( and attract 10% Entrepreneurs' Relief) and further sums received will not be treated as disposals in the year of receipt
Thank you for your reply.If you qualified for Entrepreneurs Relief and your gain was subject to CGT rate of 10%, then there will be no change to the rate.As far as the second part of your statement goes ... all depends on what was agreed with HMRC when the gain was declared. If the whole gain was declared as a chargeable event in tax year 2011/12 then an amendment to original gain would be taxed in 2011/12 and won't be treated as disposals in the year of receipt.I hope this is helpful.