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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: check on form CG22

The check should be carried out by a fully trained Inspector.

The check should ensure that the case is technically correct and that it is appropriate to, and ready for, the Lands Tribunal. The results should be recorded using the check list on form CG22, which should be signed by the Inspector carrying out the check. The notes to form CG22 give a guide to the main points which need to be considered, but they are not exhaustive and should not be used as an exclusive check list.

Form CG22 can be obtained using Forms and Letters in SEES.