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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
, see all updates

Land: valuation: when to use form CG 20

Form CG20 should only be used to obtain for the purposes of Capital Gains Tax or Corporation Tax on chargeable gains

  • a valuation of land in the United Kingdom, or
  • an apportionment of any consideration given for assets which include land in the United Kingdom.

You should use one form CG20 for each property or block of properties except where a number of separate properties are disposed of in one transaction. If you use a CG20 for a number of properties you should

  • attach a schedule of the properties involved and
  • send it to the Valuation Office Agency appropriate to the area in which the highest returned value property is located. For the appropriate VOA office see the intranet page entitled’Contacting the Valuation Office Agency’ 
  • if the number of valuations makes the case suitable for the Land Portfolio Valuation Unit, follow the guidance at CG74080+

The Valuation Office Agency will arrange for any work that needs to be done if the valuations need to be co-ordinated between different Valuation Office Agency offices.