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HMRC internal manual

Capital Gains Manual

Land: valuation: Valuation Office Agency: full information must be provided

The Valuation Office Agency’s responsibility is to review or provide a valuation on the basis of the information which you supply. The information which must be supplied to the Valuation Office Agency is summarised in the section on completing form CG20 at CG74300+ below. If you do not provide the information the Valuation Office Agency may not be able to carry out a full check of the returned valuation or provide you with a reliable valuation. In some cases the Valuation Office Agency may not be able to make any valuation and may have to return the papers to you.

The Valuation Office Agency does not have access to the information gathering powers which you have as an officer of the Board. The Valuation Office Agency may write to the taxpayer to obtain information but may not be able to obtain it. This can lead to an unnecessary delay in providing you with a valuation.

Delays can be minimised if you obtain the information the Valuation Office Agency will need.