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HMRC internal manual

Capital Allowances Manual

MEA: Qualifying expenditure: Acquisition of land: District Valuer

In cases where a claim is made in respect of a mineral asset comprising an interest in land situated in the UK, ask the District Valuer for his opinion of the undeveloped market value.

Use form 453, applying the general instructions relating to submission of forms CG20. Include a copy of a site plan if at all possible, especially for not negotiated valuations.

If no plan has been obtained, but it is considered that a not negotiated value should be requested, then record what attempts have been made to obtain one on the form 453.

Also provide:

  • a description of the state of the development and usage of the land, with reference to any planning permission in force at the date the valuation is required,


  • details of any buildings and structures on the land.


Where a valuation dispute is to proceed to a tribunal hearing, the case must be referred to Energy Group (Oil Taxation Office), who will advise on handling of the case, in consultation with the Chief Valuer.