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HMRC internal manual

Capital Gains Manual

Valuation: more than one interested person: certificate of record

A certificate recording the valuation or apportionment which has been determined should be signed by

  • the Inspector, if the appeal was settled by agreement


  • the Clerk to the First-tier Tribunal, where the appeal was determined by the First- tier Tribunal


  • the Clerk to any other tribunal which determined that valuation or apportionment.Such a certificate will be accepted as evidence in any proceedings relating to tax on chargeable gains.