CG16614 - Valuation: post transaction valuation checks: action on receipt of return

If any valuations have not yet been agreed you will need to find out from Shares and Assets Valuation, Capital Taxes Office or the Valuation Office Agency whether an agreement is likely and, if so, when. In a Self Assessment case you should follow the instructions in the Enquiry Manual (EM1050-4) to decide whether to open an enquiry. The Enquiry Manual also advises on the conduct of any enquiry where specialist valuers are involved.

You must inform the valuer if information is disclosed in the Return or in an enquiry that suggests that the valuation requested is not needed or that the information supplied is not accurate.