Collection

Shares and assets valuations for tax purposes

Guidance, forms and manuals relating to valuing shares and assets.

• From: HM Revenue & Customs
• Published: 11 November 2014

Guidance

• Shares and assets valuations for tax
  • 7 May 2019
  • Guidance
• Negligible value claims and agreements
  • 9 April 2024
  • Guidance
• Get a share scheme valuation from HMRC
  • 7 May 2019
  • Guidance
• Share and Assets Valuations for employee shareholder status
  • 4 March 2014
  • Guidance
• Apportion the price paid for a business transferred as a going concern
  • 30 September 2013
  • Guidance

Forms

• Apply for a share valuation for a Share Incentive Plan (VAL230)
  • 5 December 2022
  • Form
• Apply for a share valuation check for Enterprise Management Incentives (VAL231)
  • 13 October 2023
  • Form
• Apply for a share valuation for a share award under an employee shareholder agreement (VAL232)
  • 19 May 2011
  • Form
• Post transaction valuation checks for Capital Gains (CG34)
  • 29 April 2022
  • Form

Manuals

• Shares and Assets Valuation Manual
  • 11 November 2014
  • Guidance

Published 11 November 2014