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HMRC internal manual

Shares and Assets Valuation Manual

Files and Forms: The SAV Case Plan

Case plans are required on all cases, even when no negotiations are necessary. The case plan should record:

  • Matters agreed
  • Matters outstanding
  • Specific problems to be resolved and proposals for overcoming them
  • Tax / CG losses at stake

If this is to be of value it must be

  • Concise
  • Comprehensive
  • Up to date

Although there is no set format required, the words ‘Case Plan’ in bold are to head the document, which is expected to be in the form of narrative or bullet points.  

The review should update the original case plan, making notes of the issues considered, the conclusions reached and the action to be taken. If information is awaited, a decision should be taken as to what forcing action is needed. If negotiations are under way, a record should be made as to how it is hoped they will be concluded.

  Additional Guidance: SVM150000