yes the 8p which is just off a normal 5 speed mk3 cl is about as close to an ATV as you'll get. Although they do have press-on diff crownwheels so no good for fitting a slip diff to.
CEG is the same ratios as the 8p, usually found on later mk3 polos. Some of these are good for fitting a diff to, some are identical to 8p in every way.