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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Capital Gains manual: introduction and computation: Valuation of assets for Capital Gains Tax: valuation procedures where there is more than one interested person: Valuation: more than one interested person: join in appeal


Where negotiations are carried out on your behalf by, for example, the Valuation Office Agency or Shares and Assets Valuation, that office should be asked to obtain written agreement to the arrangements and send a copy of it to each Officer of the Board dealing with an interested person.