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HMRC internal manual

Shares and Assets Valuation Manual

HM Revenue & Customs
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Capital Gains Tax procedures: valuation requests

In the past all valuation requests had to be made on form CG30. Whilst this form is still in use we now also accept valuations requested by memo and e-mail for individuals, trustees and corporate taxpayers.

Valuation requests from the Large Business Service (LBS) go direct to the relevant LBS Account Manager. The Account Manager will deal with the valuation request himself/herself, arrange for the case to be worked in his/her team or refer the matter to a specialist as appropriate.

To assist individuals and trustees in completing their SA tax returns, taxpayers may ask the Inspector for a post transaction valuation check (PTVC) to be carried out by SAV before they submit their tax return. Taxpayers must complete Form CG34 when requesting a PTVC. The terms and conditions that apply to PTVCs are set out in the Self Assessment Chapter of this Manual at SVM105030. General guidance on dealing with PTVCs is provided at SVM105060.

We also provide a PTVC service to companies under Corporation Tax Self Assessment (CTSA), see SVM105090.


  Additional Guidance: SVM150000