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HMRC internal manual

Shares and Assets Valuation Manual

Liaison with Valuation Office Agency and other offices: Tax offices

Company tax files

Company tax files can be obtained by making an email request to the Service Delivery Team (SDT) via Mailpoint A.

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 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 return them at an early date via the SDT. 

  Additional Guidance: SVM150000