Shares and Assets Valuation (SAV) has recently updated its manual. Further material is under consideration.
The updated version of the Shares and Assets Valuation manual (SVM) contains fewer hyperlinks than before. Instead, on the bottom of each page of text there is a link to an ‘Additional Guidance Page’ - SVM150000. This Additional Guidance Page lists the other HMRC manuals referred to in the SAV manual. Clicking on the title of the required manual will take you to the relevant contents page. There is also a link to the Inheritance Tax Act 1984.
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Introduction |
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Files and Forms |
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Correspondence and Customer Service |
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SVM104000 |
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Self Assessment |
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SVM106000 |
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Capital Gains Tax Procedures |
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Inheritance Tax |
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ITEPA |
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Share Option Schemes |
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IHT Business Property Relief |
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IHT Agricultural Property Relief |
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The Statutory Open Market |
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Information Standards |
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Liaison with the Valuation Office Agency and other offices |
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Case Selection, Handling and Settlement |
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The Appeals Team |
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Statutory Notices |
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Other Compliance Matters |