Foreign property: valuation of assets: listed foreign shares
All shares in listed foreign companies must be referred to Shares and Assets Valuation Foreign (SAV) F on form 516(F) (IHTM18080). SAV(F) will decide if the value offered at the date of transfer is acceptable.
You must give all the relevant details on the 516(F), including the valuation date or date of death, the IHT reference and any other relevant information that the taxpayer or agent has supplied. You must also attach copies of any valuations, portfolios, list of stocks and shares or documents that you have.