SVM107020 | Capital Gains Procedures: Valuation requests

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

Valuation requests from Large Business (LB) go direct to the relevant LB Customer Compliance Manager (CCM). The CCM will either deal with the valuation request themselves, arrange for the case to be worked in their team or refer the matter to a specialist as appropriate.

Customers may ask HMRC for a post transaction valuation check (PTVC) to be carried out by SAV to help them complete their Self Assessment Tax Return. The request is made by completing a form CG34. 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