Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
, see all updates

Land: valuation: Valuation Office Agency: small valuations: no need to refer

You can accept valuations of freehold land at 31 March 1982 without reference to the Valuation Office Agency if the valuation does not exceed the LOWER of

  • £15,000

OR

  • 10% of the arms length disposal proceeds of the land.

This limit should not be used in the circumstances set out in CG74105.