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HMRC internal manual

Capital Gains Manual

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


If the valuation is of the whole of a building and all its associated land the full address of the property will normally be sufficient.


If the valuation is of a single flat in a block of flats you should give the number of the flat as part of the address, for example, flat 3. You should also describe where the flat is located, for example, basement or first floor.

Office suites

If the valuation is of part of an office block you should give the ‘suite’ number as part of the address, for example, suite 4. You should also describe the suite, for example, 1,000 square feet on the third floor.


You should take particular care with shops; are the upper floors included?


You should also take particular care with undeveloped land. You will usually need a plan of such land and you should obtain it from the taxpayer or from the taxpayers agent, see CG74353 below. You should also provide a description, for example, a 2,000 acre farm including farmhouse, all farm buildings and four cottages in two parcels as shown on the plan attached.

Part disposal

Where the disposal is a part disposal you must describe the asset BEFORE the part disposal, and also the part disposed of and the part retained.