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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Valuation: post transaction valuation checks: where to send form CG34

Where the transaction relates to

  • an individual, or
  • a partnership, and
  • is not in respect of a transfer of assets by an employer to an employee

all forms CG34 should be sent to the address below, with the exception of customers dealt with by Specialist PT HNWU and Public Department 1 whose CG34s will continue to be dealt with by those offices,

HMRC
P&CGT Compliance
S0970
Newcastle
NE98 1ZZ

Where the transaction relates to

  • a customer dealt with by Specialist PT Trusts

all forms CG34 should be sent to the address below,

Specialist PT
Trusts & Estates 
Trusts SO842
Ferrers House
Castle Meadow
Nottingham
NG2 1BB

For requests from all of our other customers, including companies and those customers dealt with by Specialist PT HNWU and PD1 the forms should be addressed to the relevant Customer Relationship Manager or office dealing with the customer’s affairs.

The list at CG16250 refers to the guidance for obtaining valuations of particular types of assets. This guidance must be followed in the same way as if a valuation used in a Return were being reviewed. In some cases authority to accept valuations without enquiry has been delegated if you consider them to be reasonable. In other cases, particularly involving land, unquoted shares and goodwill, advice must be sought from our specialist valuers. If advice is needed it must be made clear that the request for advice arises from a post transaction valuation check.