IHTM18142 - Unlisted shares: Shares and Assets Valuation files

Each limited company, on becoming a company, is entered on a National Register at Companies House (Cardiff) and is assigned a registration number. This is known as the Company Registration Number (CRN) and forms the main part of the Shares and Assets Valuation (SAV) ( IHTM18141) reference for UK shares, for example CRN00123456D.

Occasionally, UK companies are not registered at Companies House, or a CRN cannot be found. This may be because they are unlimited, or registered under a different Act. These are dealt with by SAV at sequentially numbered files, such as PSV123456Q.

If the unlisted shares are foreign you must still complete a Val70. There are no CRNs for foreign companies and so they are usually dealt with at numbered FSV files, for example FSV123456N. The valuation will be dealt with by SV (Foreign).

You may be able to find a SAV reference on ALF (IHTM03290) via a search under:

• “Interrogate index”,
• “Part Name”,
• “Coy” (or sometimes “Gen”)