CG16602 - Valuation: post transaction valuation checks: the new service

You should also accept requests for post transaction checks of simple apportionments that depend on valuations of assets. For example you may accept requests to check apportionments where a number of assets have been disposed of in a single transaction.

You should not accept requests to check more complex apportionments where there is an underlying technical issue to be resolved before the apportionment can be made. For example, you should not accept requests to check an apportionment of consideration for the disposal of land between business and non-business elements, or an apportionment of the consideration for the disposal of an only or main residence that depends on a determination of the permitted area of garden or grounds.

Any apportionment that is suitable for this service should be dealt with in the same way as a request to check a valuation.