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: post transaction valuation checks: apportionments

Requests for post transaction checks of simple apportionments that depend on valuations of assets should also be accepted. For example, requests to check apportionments where a number of assets have been disposed of in a single transaction should be accepted.

Requests to check more complex apportionments where there is an underlying technical issue to be resolved before the apportionment can be made should not be accepted. For example, requests to check an apportionment of consideration for the disposal of land between business and non-business elements, or an apportionment of the consideration for the disposal of an only or main residence that depends on a determination of the permitted area of garden or grounds.

Any apportionment that is suitable for this service should be dealt with in the same way as a request to check a valuation.