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HMRC internal manual

Shares and Assets Valuation Manual

Files and Forms: File Management

The SAV file may contain a lot of information about:

  • the company
  • several taxpayers
  • a number of different taxes

Why is File Management important?

  • If a file needs reallocating, good file management reduces comprehension time.
  • The file may also be referred to at any time by the support staff.
  • If a case is reviewed by a team leader / developer, their review is assisted by good file management.
  • Case plans are required on all cases - see SVM102070


The following must be extracted from files and disposed of appropriately, bearing in mind data security requirements:

  • All accounts over six years old, apart from those between 1979 and 1982
  • All subfiles over six years old, apart from those relating to 31 March 1982 valuations
  • All Articles of Association, except the latest ones
  • All microfiches.  Any paper attachments referring to SAV/HMRC should be disposed of separately as confidential material

Any file that, if weeded, would then be empty should be sent to the Service Delivery Team for destruction.


  Additional Guidance: SVM150000