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HMRC internal manual

Business Income Manual

Measuring the profits (particular trades): land: trading transactions: reports to CTISA

You should make a report to CTISA in any of the following circumstances:

  • where the District Valuer’s assistance is sought in a land valuation relating to a trade (BIM51560 onwards), agreement cannot be reached and a Tribunal appeal hearing may be necessary on the valuation point,
  • in supervening trading cases which may proceed before the Tribunal (BIM60060),
  • when you cannot reach agreement on the valuation of unsold stock in timeshare schemes (BIM60155).