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HMRC internal manual

Capital Gains Manual

HM Revenue & Customs
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Valuation of assets: ascertained values: unlisted shares

Telephone Shares and Assets Valuation HQ 0115 974 2222 and give

  • the full name of the deceased
  • the date of death
  • details of the asset involved
  • your own name, office and telephone number, and taxpayer reference.

Ask whether the value was ascertained for IHT purposes, and if so what the ascertained value was. You will be given a return call with the information, usually by the end of the next working day.