Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

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.