1 July 2027 Cost Base Valuations
Document your property's market value as at 1 July 2027 to support cost base records and advice.
If your tax adviser identifies 1 July 2027 as relevant to your property, an independent valuation can document market value for that date once evidence is available. Check current tax rules with your adviser; a valuation does not itself determine your tax position.
Why HTW
HTW can scope a market valuation for a specified date and property type. Your valuer will explain what information is needed and when reliable market evidence for that date can be assessed.
What is a 1 July 2027 cost base valuation?
It is an independent assessment of market value at a specified date, if that date is relevant to your circumstances. A valuation is evidence for an adviser to consider; it does not trigger a disposal, calculate your tax or establish eligibility for a proposed rule.
Why does this specific date matter?
Your tax adviser should confirm whether 1 July 2027 is a relevant date for your asset and whether a market valuation can be used for your circumstances. Do not assume a proposed tax treatment applies without advice.
How is a valuation different from a cost base calculation?
A valuation provides evidence of market value at the relevant date — it doesn't determine every element of the property's cost base or calculate the capital gain itself. Your accountant applies the tax rules using the valuation alongside your ownership records and other supporting documents.
Valuation evidence and tax calculations
A formula and an independently assessed market value may produce different figures, but neither method is automatically available or more favourable. Ask your tax adviser which method applies and what evidence is needed.
Discuss a future valuation
A report as at a future date cannot be finalised until relevant evidence for that date is available. You can contact a specialist now to discuss your property, records and the appropriate valuation date; this is an enquiry, not a registration or advance order.
Property types we cover
A specialist can discuss the valuation scope for residential property, commercial property or land. Confirm availability and the relevant date for your asset before ordering.
Important: This is general information, not tax or legal advice. Your adviser and the report recipient should confirm the appropriate valuation date, product scope and evidence requirements. Check any proposed 2027 CGT changes against current official guidance before relying on them.
Frequently asked questions
Your tax adviser can explain what evidence and calculation methods are available for your circumstances. Do not assume a particular formula or tax outcome applies without advice.





