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HMRC internal manual

Capital Gains Manual

Land: valuation: introduction: scope of chapter

The guidance in this part explains the procedures for obtaining a valuation of land for Capital Gains Tax. CG74001+ deal with land in the United Kingdom and explain

  • what valuations you are authorised to accept, see CG74100 - CG74105
  • what valuations you need to refer to the Valuation Office Agency, see CG74026 - CG74028
  • the Valuation Office Agency’s responsibility, see CG74020 - CG74024
  • what information you should provide to the Valuation Office Agency, see CG74330+
  • what procedures you should follow to obtain a land valuation, see CG74300+
  • what you do if the Valuation Office Agency is unable to reach agreement to a valuation, see CG74500+.

The guidance at CG74010 - CG74551 deals only with the valuation of land in THE UNITED KINGDOM. If the land is situated outside the United Kingdom guidance is at CG75800+. For this purpose land in the Isle of Man or Channel Islands is regarded as situated outside the United Kingdom.