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 (e.g. in the Foreign Team), 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 |
