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Contents

Official guidance
Business Income Manual

BIM51560 · Builders, property dealers & developers: income recognition: valuation

  • BIM51565 · Valuation reports
  • BIM51570 · Builders, property dealers & developers: valuation: substantial adjustment
  • BIM51575 · Builders, property dealers & developers: valuation: not negotiated valuation
  • BIM51580 · Builders, property dealers & developers: Valuation: not negotiated valuation: accepted
  • BIM51585 · Builders, property dealers & developers: valuation: not negotiated valuation: not accepted
  • BIM51590 · Builders, property dealers & developers: valuation: not negotiated valuation: no current tax effect
  • BIM51595 · Builders, property dealers & developers: valuation: not negotiated valuation: tax effect
  • BIM51600 · Builders, property dealers & developers: valuation: negotiated valuation
  • BIM51605 · Multiple valuations
  • BIM51610 · Builders, property dealers & developers: valuation: land outside the UK
  • BIM51615 · Builders, property dealers & developers: valuation: contentious appeal
  1. Builders, property dealers & developers: income recognition: valuation
  2. Builders, property dealers & developers: Valuation: not negotiated valuation: accepted

BIM51580 | Builders, property dealers & developers: Valuation: not negotiated valuation: accepted

From HM Revenue & Customs · Business Income Manual

If the District Valuer accepts the taxpayer’s valuation you will receive a report agreeing the valuation ‘as returned’. In such cases, you should compute the profit or loss and conclude any enquiry or determine any appeal on the basis of that valuation.

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