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HMRC internal manual

Capital Gains Manual

Valuation: accepting valuations

While any valuation can be checked, you may accept those which appear reasonable and which do not exceed:

  • £10,000 per item (or set) for any of the assets to be referred to SAV Chattels listed in CG77004
  • £25,000 per item (or set) for any of the other assets (other than animals) listed in CG77004.

Apart from these examples, no value should be accepted without a referral to Shares and Assets Valuation in any circumstances.