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HMRC internal manual

Capital Gains Manual

Gifts: hold-over relief: valuations: no SP8 92 claim or completed HS295

If either the donor or the donee does not want to take advantage of SP8/92 you should obtain valuations in the normal way. CG67170 tells you about this.

It would help those who deal with valuation requests if you could add a note to the form CG20 or CG30 saying that a valuation is definitely required in the particular hold-over relief case.