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HMRC internal manual

Shares and Assets Valuation Manual

Case Selection, Handling and Settlement: Introduction

This chapter sets out some key principles and outlines the processes that should be followed to put these principles into practice.

The following stages in the life of a typical SAV case are addressed:

  • Case referral
  • Risk Assessment and selecting cases for negotiation
  • Pro-active case-working
  • Governance
  • Case management and reviews
  • Cases to be referred to the Litigation & Technical Advice Team (LTAT)
  • Case settlement


  Additional Guidance:SVM150000