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HMRC internal manual

Capital Gains Manual

Goodwill and Intellectual Property Rights: valuation procedures

Shares and Assets Valuation (SAV) deal with all cases involving the valuation of goodwill and other intangible assets.

Although SAV is responsible for agreeing valuations you should bear in mind that you remain responsible for any CG issues such as the identification of the asset to be valued and the date on which the valuation is required. It is essential that you should identify the precise nature of the intangible asset before requesting a valuation from SAV.

CG68310 tells you what information you need to include when sending a request for a valuation to SAV.

When a request for a valuation has been sent to SAV you should not enter into any correspondence on valuation matters unless asked to do so by that office.

Requests for valuations of goodwill and other intangible assets should be sent to:

Specialist PT (Shares and Assets Valuation)
Ferrers House
PO Box 38
Castle Meadow Road

SAV also deal with cases involving the valuation of goodwill and other intangible assets where the business concerned is located or registered outside the UK.

When requesting a valuation in respect of the goodwill or other intangible assets of a business located outside the UK you should follow the guidance at CG68310 adapted where necessary. Where accounts for a non-UK business have never been submitted to HMRC you should endeavour to obtain copies from the accountant or taxpayer before sending the papers. If copies cannot be obtained you should make this clear in your summary.