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

Land: disposal of interest in land: form of the contract

In order to be valid the contract must comply with the following rules,

  • it must include all the terms of the agreement in one document, or
  • if contracts are exchanged, each of the documents must be signed by, or on behalf of, each of the parties to the contract.