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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Valuation of assets: ascertained values: form of enquiry: quoted shares

In most cases, you will not need to check a valuation of quoted shares, see CG59500 and CG59517. Where, exceptionally, you have reason to check a valuation of listed shares, a form CG29 should be completed in accordance with CG59517. Any discrepancy between the reported figure and the value used in the computation should be taken up with the taxpayer or agent as appropriate.