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HMRC internal manual

Shares and Assets Valuation Manual

Liaison with Valuation Office Agency and other offices: Companies House

Requesting information from FAME or Companies House

Company accounts and details of shareholders and so on are available from the FAME information resource and also Companies House via the Companies House Beta and Companies House Direct websites. Companies House Beta and FAME should always be the first port of call. SAV must ensure that information is only ordered from Companies House Direct, once it has been established that it is not readily available from Companies House Beta and / or FAME.

If you do have to order information from Companies House Direct , and you would be ordering more than four documents for the same company, it may be more cost effective to use a document package rather than ordering several individual items.

Northern Ireland companies

Accounts and other documents relating to all companies based in Northern Ireland are now also available via FAME and both the Companies House websites.

Filing of accounts with Companies House

Valuers should be aware that, many companies are no longer required to file a full set of accounts at Companies House. Accounts for such companies may not therefore be very helpful.

The provisions do not extend to public companies, banking or insurance companies or to companies within a group containing any of these types of company.

If only abbreviated company accounts are available, full accounts may be available via COTAX or it may be necessary to obtain the company tax file - see this chapter at SVM115160.

  Additional Guidance: SVM150000