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HMRC internal manual

Capital Gains Manual

Land: valuation: when and how to ask for a negotiated valuation

You should ask for a negotiated valuation where

  • following receipt of a ‘not negotiated’ valuation where that valuation is not accepted by the taxpayer, see CG74400
  • the valuation is unusually complex and it is clear that discussion between the VOA and the taxpayer is necessary and/or specifically requested by the taxpayer.

If the Valuation Office Agency has previously been asked to give an opinion on a ‘not negotiated’ basis in relation to a valuation request using form CG20 you should not use a form CG20 again in requesting a negotiated valuation. Your request for a negotiated valuation should be made by memo.

If the Valuation Office Agency has not previously considered the returned valuation you should use a form CG20.