HM Revenue & Customs


If any valuations have been used in calculating costs enter 'Yes' and provide the details in the 'Other information' box at the end of the return including details of how the valuation you are using was arrived at, when it was made by whom.

If your computation doesn't include any valuations enter 'No'.

Please note: It's up to you to choose how to value the property and whether to get more than one valuation, HM Revenue and Customs don't have a preference for how this should be done.

For further information about valuations for non-resident Capital Gains Tax please see guidance on