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HMRC internal manual

Shares and Assets Valuation Manual

HM Revenue & Customs
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Liaison with Valuation Office Agency and other offices: Release of SAV Papers to other parts of the Department

SAV files may be referred to Head Office, Specialist Investigations or Solicitor’s Office - either at the request of that Office or at the instigation of SAV. Any SAV file being released to an outside office must be referred via Information Support, with a note giving the proposed destination and indicating any date by which the file should be returned. It is important that this instruction is followed in all such cases, so that a regular review is made for a file’s return. 

Files should not normally be referred to other parts of HMRC not mentioned in the above paragraph e.g. the Stamp Office or a Tax office. Requests for files in these cases should, wherever practical, be dealt with by the supply of any particular information sought. If the refusal to refer the file is questioned or a sight of the file is claimed to be necessary, the matter should be referred to Information Support.

SAV FILES MUST NEVER BE RELEASED OUTSIDE HMRC in the interests of confidentiality. As to any requests for information by other government departments, Information Support should be consulted.

  Additional Guidance: SVM150000