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HMRC internal manual

Capital Gains Manual

Land: valuation: CG 20: description of property to be valued

It is important that you provide a full description of the property to be valued. Without it the Valuation Office Agency will be unable to precisely identify what has to be valued and will not be able to provide you with a proper valuation.

It is the description of the property AT THE DATE OF VALUATION that is required in this section and NOT the description of the property at the date of disposal, which may be different.

If there has been a significant change you should provide details on the form or in a separate memo if required.