Can anyone please confirm whether valuations for the purpose of the new CGT charge on non residents should be made on 5 or 6 April 2015?
Also, the Finance Act says that a return must be notified to HMRC within 30 days of the completion of the sale. Does anyone know whether HMRC have designed a standard form or wording for doing this and, if so, where I would find it?
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Why not
Ask the person doing the valuation to provide valuations for both 5 and 6 April, to be on the safe side?
It's 05 April 2015
Read Schedule 7, Part 3, Para 5(3) here
notional post-April 2015 gain or loss” means the gain or loss which would have accrued on the disposal had P acquired the disposed of interest on 5 April 2015 for a consideration equal to its market value on that date;