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HMRC internal manual

Shares and Assets Valuation Manual

Files and Forms: The Shares File - VAL25

Company Name

Is this correct? Is it precisely correct? If it is incorrect do not amend it. Refer the file to the Business Support Team (BST) for amendment to the file and computer entry.

Minor amendments can be vital. Many company names are very similar and small differences can lead to errors.

CGT Values Agreed

This box should be ticked by the valuer when a value is agreed for CGT purposes at 31 March 1982.

  Additional Guidance: SVM150000