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HMRC internal manual

Capital Gains Manual

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HM Revenue & Customs
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Valuation: post transaction valuation checks: introduction

HM Revenue & Customs provides a service to allow individuals, trustees and companies to have valuations for capital gains purposes checked after the transaction has taken place but before the relevant Return is submitted. The service is intended to help customers complete their Self Assessment Return and will help us by spreading workloads away from peak filing times.

All types of asset may be included in the service, for example land, quoted or unquoted shares or chattels. There is no charge to customers for the service.

The guidance below explains

  • what information customers must provide, see CG16603
  • what action to take on receipt of a request to check a valuation, see CG16606
  • what action to take when the Return is received, see CG16612.