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HMRC internal manual

Capital Gains Manual

Valuation: post transaction valuation checks: avoid delays

The intention is to deliver agreement to as many valuations as possible before the deadline for filing Returns. This means that we must try to avoid any unnecessary delay. Requests for a valuation check should be dealt with as quickly as possible.

If the valuer can agree the valuation without contacting the customer they will notify you of that agreement and you should inform the customer without delay. If the valuer has entered into negotiations and reached agreement to a valuation they will inform the customer of that agreement and notify you at the same time.