Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Gifts: hold-over relief: valuation: SP8 92

SP8/92

These instructions tell you about the procedures introduced by SP8/92 which allow you to deal with certain claims to hold-over relief without agreeing valuations. The instructions only apply to cases where a claim for the Statement of Practice is made and this can be accepted. CG67170 tells you what to do in other cases.