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HMRC internal manual

Capital Gains Manual

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


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

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