Post transaction valuation checks for Capital Gains (CG34)

Use this form to get the valuation of an asset checked by the HMRC Shares and Assets Valuations (SAV) team.


Post-transaction valuation checks for capital gains (CG34)

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Fill in form CG34 if you’ve disposed of assets and need their valuations checked and you’re:

  • an individual working out your Capital Gains Tax liability

  • a company working out your Corporation Tax liability

You must complete and send your application to the address on the form at least 3 months before your tax return filing date.

For disposals of UK property that are not regarded as your main place of residence you must report and pay Capital Gains Tax within 60 days of disposal. Therefore remember to request a valuation to allow time to report and pay any Capital Gains Tax liability.

To make sure you meet the 60-day filing requirement for a Capital Gains Tax UK property return, you may submit an estimated return if you are waiting on a CG34 valuation. When you have the actual valuation figure you can then amend your return.

If we agree your valuations we’ll not question your use of those valuations in your return.

If we do not agree with your valuation we will suggest a different valuation to negotiate with you.

Email HMRC to ask for this form in Welsh (Cymraeg).

Published 8 May 2014
Last updated 29 April 2022 + show all updates
  1. Guidance about where to send your completed forms has been updated.

  2. Information about when to report and pay Capital Gains Tax has been updated.

  3. Guidance has been updated to include submitting an estimated return if you are waiting on an CG34 valuation to meet the 30 day filing requirement.

  4. The addresses have been updated on the 'What to do now' section of the form.

  5. Guidance added for disposals of UK property that are not regarded as your main place of residence.

  6. The address for customers dealt with by Trust Offices to send completed form(s) (CG34) to has been updated.

  7. Address on form CG34 has been updated.

  8. First published.