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HMRC internal manual

Shares and Assets Valuation Manual

Other compliance matters: re - opening of agreed valuations

A taxpayer may ask us to reopen a valuation. You need to be aware that this is not necessarily simply a matter for SAV. The final decision to do so must come from our instructing internal customer, for example Large Business, Wealthy and Mid-sized Business, Compliance and Individuals and Small Business. For Income Tax/CGT in particular there are strict rules about disturbing an assessment that has been determined.

On receipt of such a request, you must refer the file via your Team Leader to the Assistant Director, who will direct whether the request should be taken further. If so, you must then approach the internal customer for their agreement or further instructions.

  Additional Guidance: SVM150000