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HMRC internal manual

Employment Related Securities Manual

From
HM Revenue & Customs
Updated
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Valuation Issues

Valuation of shares – appeals

Non-tax-advantaged arrangementsWhere a particular employee does not accept an agreed value (

ERSM220090), any appeal should be referred to the relevant Inspector to deal with in accordance with the normal procedures.

Tax-advantaged arrangementsWhere a particular employee does not accept the valuation provided by the scheme organiser by means of annual returns (

ERSM220090) a report should be made to ESSU (ERSM10040) for advice on how to proceed.