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HMRC internal manual

Shares and Assets Valuation Manual

Capital Gains Tax procedures: correspondence with the Inspector

If a valuation cannot be agreed on Risk Assessment, an acknowledgement is sent to the instructing office advising them of the name of the valuer who will deal with the valuation.

It is important that you let the instructing office know your initial views on the valuation and keep them informed of the progress of the case and any issues that arise. You should follow the general guidance on case selection, handling and settlement at Chapter 120 of this manual SVM120000. Remember that the instructing office can advise you on the availability of reliefs and the tax implications of your range of values.

Valuers who undertake valuations for Large Business (LB) must follow the protocol agreed between SAV and  LB. This can be found on the SAV Intranet page.

  Additional Guidance: SVM150000