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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Land: valuation: pre-enquiry risk valuations

VOA support selection strategies by providing a fast informal valuation service at the risk assessment stage.

Requests for pre-enquiry CG valuations of land & property should be made by memo or standard stencil, clearly identifying the valuation requirement. It is often helpful to supplement the request with a copy of the CG pages and the computation. Completion of a CG20 is not necessary in these pre-enquiry requests. Transmission of pre-enquiry valuation requests by RIS should be made by email to the for all properties in England & Wales; and to for properties in Scotland - as outlined in Referral of requests to VOA.

LBS and Large and Complex have their own protocol to refer requests via LPVU.

Where there are multiple properties see CG74082.

VOA will interrogate their information sources and offer an informal opinion on value and any guidance. A decision to take the case up for S9A enquiry can be deferred, subject to time limits, until the informal advice is received. A named valuer in VOA will be appointed to the case from the outset.

VOA can also provide general advice and assistance on areas of risk in relation to land & property, including assistance at the mapping stage. In addition to being able to extract information about property transactions from their COVO database, which may help with developing risk profiles, they can also undertake informal or formal valuations of individual properties where significant amounts of tax may be at stake. There is a named liaison contact for each region that RIS can approach to discuss their particular requirements.