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HMRC internal manual

Shares and Assets Valuation Manual

Files and Forms: The Accounts Folder - VAL28

This is designed to keep the accounts separate from other information of a permanent nature. The accounts should be filed in date order with the latest accounts on top.

In cases where accounts of subsidiary or associated companies are also filed these should be segregated into separate folders and the name and relationship of the company shown on the front.

  Additional Guidance: SVM150000