Business tax – form

SAV: post-transaction valuation checks for capital gains (CG34)

Use form CG34 to check the valuation of an asset you have used when working out your Capital Gains Tax liability or, for companies, your Corporation Tax liability on chargeable gains.

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If you value an asset when working out your Capital Gains Tax liability or, for companies, your Corporation Tax liability on chargeable gains, you can use form CG34 to ask us to check your valuation. If we agree your valuation we will not challenge your use of it in your return.