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HMRC internal manual

Capital Gains Manual

Valuation: post transaction valuation checks: review of computations

The service we are providing to customers is to check the accuracy of the valuations they intend to use in their Returns. Agreeing the valuation, or referring the valuation to specialist valuers for agreement, does not imply that we agree the computation in which the valuation is used. Before the Return is filed there may not be time to review the form of the computation, nor is there the machinery to litigate any disagreement. So the computation submitted may not be reviewed in detail at this stage, but this does not prevent interventions during the enquiry period should the review warrant such action.

If time permits, there is no harm in pointing out any obvious errors in the computation that affect the valuation. The aim should be to avoid wasting the valuer’s time in dealing with any obviously unnecessary valuations.