Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Shares and Assets Valuation Manual

From
HM Revenue & Customs
Updated
, see all updates

Liaison with Valuation Office Agency and other offices: Tax offices

Company tax files

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Published accounts or other accounts issued to shareholders may be treated as available to any vendor/purchaser. However discretion needs to be observed in the use of detailed trading accounts which may only have been published to directors. Such accounts and notes or copies of any other documents taken from the tax file should be prominently marked in red “obtained from tax file” and treated as confidential.

When received in SAV, all tax files are entered on the general index on ALF and given a reference number which incorporates the file reference prefixed by FF. A bar-code label is fixed to the back cover of the file and movements of the file within the office are recorded on ALF in the usual way.

You should examine tax files as soon as possible and (after making necessary notes/ photocopies) return them at an early date. When returning the tax file, valuers should make sure the full postal address is written on the tax file cover. (This content has been withheld because of exemptions in the Freedom of Information Act 2000)  

  Additional Guidance: SVM150000