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HMRC internal manual

Shares and Assets Valuation Manual

From
HM Revenue & Customs
Updated
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Files and Forms: The Present System - the CRN File

The present system of files based on the Company Registration Number (CRN) was introduced in 1976. Most of the old (SV) files have now been incorporated into new (CRN) files.

The use of the Company Registration Number as the file reference does provide some useful checks.

The CRN indicates how long the company has been in existence:

 

Company number was incorporated in
   
400 1863
38,000 1893
120,000 1912
200,000 1924
300,000 1935
500,000 1951
600,000 1958
700,000 1961
800,000 1964
844,348 2 April 1965
900,000 1967
1,000,000 1971
1,500,000 1980
1,626,200 31 March 1982
2,000,000 1985
2,500,000 1990
3,000,000 1994
3,500,000 1998
4,000,000 2000
5,000,000 2004
6,000,000 2006
7,000,000 2009
8,000,000 2012
9,000,000 2014

 

Take-overs and mergers often involve a change, or an exchange, of company names and this provides a source of confusion. If, for example, a valuation at 31 March 1982 is requested at a file numbered 2,417,473, warning bells should sound as a company with that number could only have been incorporated since 1985 and some research may be necessary to establish the correct name and registration number of the company concerned at 31 March 1982.

  Additional Guidance: SVM150000