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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Land: valuation: Valuation Office Agency: all other valuations to be referred

Unless the guidance in this section allows you to accept a land valuation you must obtain the Valuation Office Agency’s advice in every case. Any failure to follow the guidance can compromise the Valuation Office Agency’s efforts in other cases and can lead to unacceptable loss of tax.