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HMRC internal manual

Capital Gains Manual

Land: valuation: CG 20: other available information

The remainder of this section of the CG20 should be completed so far as the information is available from the records held.

You should provide

  • the date of acquisition and the cost to the taxpayer
  • the gross sale proceeds and the date of sale. If there have been earlier part disposals of the asset you should supply full details to the Valuation Office Agency wherever possible.
  • details of any improvement expenditure where known and the dates on which the expenditure was incurred.
  • if the property was let at the valuation dates full details of the lease or tenancy as described at CG74350 above.
  • any documents which may have a bearing on the valuation should be supplied.
  • the name and address of the person acquiring the property, if known.
  • a copy of the taxpayer’s computation.