Form

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.

Documents

Post-transaction valuation checks for capital gains (CG34)

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Details

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 30 days of disposal. Therefore remember to request a valuation to allow time to report and pay any Capital Gains Tax liability.

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 1 October 2020 + show all updates
  1. The addresses have been updated on the 'What to do now' section of the form.

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

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

  4. Address on form CG34 has been updated.

  5. First published.