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HMRC internal manual

Capital Gains Manual

Land: valuation: completion of form CG 20

Advice on the information to include on the form CG20 and which documents to attach is given in CG74331 - CG74365 below. You should also refer to form CG20 notes.

Where documents are attached to the CG20 you should always attach copies, not originals. The Valuation Office Agency will not return the attachments. Exceptionally, if original documents have to be attached, this should be made clear on the form and in a separate memo, and the return requested where appropriate.

To decide whether you need a ‘not negotiated’ or a negotiated valuation you should refer to CG74381 and to CG74430 below.