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

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.