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

Unit trusts: valuation: prices not published regularly

If the managers do not publish prices regularly the units should be treated as though they were unquoted shares. If you need a valuation send a CG30 to Shares and Assets Valuation, see CG59540+.