| ERSM220010 | Introduction |
| ERSM220020 | Bases of valuation |
| ERSM220030 | Money’s worth |
| ERSM220040 | “Market value” – TCGA 1992 |
| ERSM220050 | Listed securities |
| ERSM220060 | “Market value” – cashless exercise |
| ERSM220070 | Unlisted securities |
| ERSM220080 | The Inspector’s responsibility |
| ERSM220090 | Advice on valuation to local compliance office |
| ERSM220100 | Valuation of shares – appeals |
| ERSM220110 | Valuation not agreed |
| ERSM220120 | Contentious appeal |
| ERSM220130 | Valuations for PAYE purposes |
