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 of assets: unascertained values: unlisted shares

Where you are told that the value was not ascertained

  • inform the taxpayer or agent. You should explain that in these circumstances the figure returned for probate has no binding effect for capital gains purposes and it is necessary to now consider the valuation using the principles and procedures apply to Capital Gains Tax cases
  • issue form CG30 to Shares and Assets Valuation completed in accordance with CG59560+.