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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.