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  1. Home
  2. Business and industry
HMRC internal manual

Business Income Manual

From:
HM Revenue & Customs
Published
22 November 2013
Updated:
3 June 2025 - See all updates
  1. Back to contents
  2. BIM50000
  3. BIM51500

BIM51560 - Builders, property dealers & developers: income recognition: valuation

The guidance on valuation is arranged as follows:

  1. BIM51565
    Valuation reports
  2. BIM51570
    Substantial adjustment
  3. BIM51575
    Not negotiated valuation
  4. BIM51580
    Accepted
  5. BIM51585
    Not accepted
  6. BIM51590
    No current tax effect
  7. BIM51595
    Tax effect
  8. BIM51600
    Negotiated valuation
  9. BIM51605
    Multiple valuations
  10. BIM51610
    Land outside the UK
  11. BIM51615
    Contentious appeal
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