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HMRC internal manual

Shares and Assets Valuation Manual

Case Selection, Handling and Settlement:Case management and reviews

Cases need to be closely and effectively managed by valuers and their managers. The primary aim of effective case management is to ensure that every case is settled satisfactorily at the earliest possible stage.


  • Cases should be reviewed by valuers at least every 3 months.
  • Case plans are required on all cases, even when no negotiations are necessary. Notes should be made at the review stage of the issues considered, conclusions reached and action to be taken.
  • Customers should be updated at least every 3 months or more often if necessary and appropriate.

If a case is not clearly heading towards a satisfactory negotiated settlement, the case-owner should ensure that the case is worth pursuit and that means considering whether the case is suitable for litigation, should negotiations fail.

Consideration of such issues should not be left until the elapse of a certain period of time but at every appropriate stage during the life of a case. There is no value in repeating arguments to those who refuse to listen or hoping that something will turn up. Early preparation for litigation can assist the negotiations and it enables any litigation to be carried out more efficiently.

All cases still open 12 months after receipt in SAV are to be reviewed by the valuer’s manager. Where appropriate the manager can set Governance parameters within which the valuer can settle the case.

When a case has been open for 18 months it should be referred to the manager with consideration given to whether it is appropriate for referral to the Litigation & Technical Advice Team (LTAT) – see SVM120070.  If the case is confirmed to be retained by the valuer, the manager should determine an appropriate revised review date.

Large Business (LB) Cases 

There will be a review of cases by the Assistant Director (AD) of all cases over 18 months old. A summary of the review will be shared with LB for their comment. It is the SAV Sector and Regional Group Account Managers’ responsibility to ensure that all valuers working LB cases contribute to the related action plans punctually and effectively. Suitable cases will be referred to LTAT.

Quality Control Reviews

A sample of closed cases settled on Risk assessment and on negotiation is reviewed by managers.

As part of the Governance arrangements, valuers will self-assess certain quality issues as part of the case closure process.


  Additional Guidance:SVM150000