Updates: Shares and Assets Valuation Manual
2026
Capital Gains Procedures: Connected persons
Updated guidance to reflect changes to Inheritance Tax as of 6 April 2026.
Capital Gains Procedures: Death and CG
Updated guidance for clarity following changes to Inheritance Tax as of 6 April 2026.
Updated hyperlink references.
Updated guidance to reflect changes to IHT as of 6 April 2026.
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Risk Assessment on a chargeable lifetime transfer
Updated guidance to reflect changes to Inheritance Tax as of 6 April 2026.
Inheritance Tax: General Approach to IHT Valuation Requests
Updated guidance to reflect changes to IHT as of 6 April 2026. Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Sums due to/from the Company
Operational guidance around the movement of work internally in HMRC archived.
Inheritance Tax: Guarantee Debts
Operational guidance around the movement of work internally to HMRC removed.
Page edited to remove duplication with IHT manual.
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
Updated guidance to reflect changes to Inheritance Tax as of 6 April 2026.
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026 and to ensure clarity in collaborative working.
Inheritance Tax: ‘Package’ Valuations
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Dispositions not intended to confer gratuitous benefit - section 10 IHTA 1984
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Unadministered Estates
Page directs to IHT manual to prevent duplication. Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Interests in possession - post Finance Act 2006
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Close Companies - Claims under sections 94 - 102 IHTA 1984
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Close Companies - Transfers of Value by Close Companies sections 94 - 97 IHTA 1984
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Close Companies - Alterations in Share Capital - s.98 IHTA 1984
Updated example 1 for clarity around preference shares.
Operational guidance around the movement of work internally to HMRC removed.
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Page updated to reflect changes to EMI thresholds as of 06/04/2026.
IHT Business Property Relief: Introduction
Updated guidance to reflect changes to IHT as of 6 April 2026. Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Business Relief Practice Notes
Updated guidance to reflect changes to business property relief as of 6 April 2026. Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief - Changes in the rates of relief
Updated guidance to reflect changes to IHT as of 6 April 2026.
IHT Business Property Relief: Categories of business property and rates of relief
Updated guidance to reflect changes to IHT as of 6 April 2026.
IHT Business Property Relief: Meaning of ‘unquoted’ and ‘control’
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Minimum period of ownership - general rule
Updating page formatting.
IHT Business Property Relief: Deemed ownership under section 108
Updating page formatting.
IHT Business Property Relief: Other circumstances where basic rule relaxed
Operational guidance around the movement of work internally to HMRC removed.
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Restrictions on relief - introduction
Updated guidance to reflect changes to business property relief as of 6 April 2026. Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Business carried on for gain - section 103(3)
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Property subject to a contract for sale
Operational guidance around the movement of work internally in HMRC archived.
IHT Business Property Relief: Company subject to winding up - section 105(5)
Updating page formatting.
IHT Business Property Relief: Investment businesses
Updating page to improve formatting and remove older guidance.
IHT Business Property Relief: Wholly or mainly
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Meaning of investment
Updating introductory wording around investment for clarity.
IHT Business Property Relief: Dealing in land or buildings
Operational guidance around the movement of work internally to HMRC removed.
Operational guidance around the movement of work internally to HMRC removed. Caselaw updated to focus on most recent results.
IHT Business Property Relief: Group situations
Updated guidance to reflect changes to IHT as of 6 April 2026. Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Section 105(4) - Market Makers and Jobbers
Updating page formatting.
IHT Business Property Relief: Excepted Assets - Introduction
editing content on section 112 IHTA 1984 for clarity.
IHT Business Property Relief: Practical approach
Updating page formatting.
IHT Business Property Relief: Future use
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Excepted Assets - Group Situations
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Calculation of value attributable to ‘excepted assets’
Updated guidance to reflect changes to business property relief as of 6 April 2026.
Updated guidance to reflect changes to IHT as of 6 April 2026.
IHT Business Property Relief: Effect of failure to satisfy the additional conditions
Operational guidance around the movement of work internally to HMRC removed.
IHT Business Property Relief: Replacement provisions
Updated guidance to reflect changes to Inheritance Tax as of 6 April 2026.
IHT Business Property Relief: Appendix 1 - Business Relief rates
Updated guidance to reflect changes to business property relief as of 6 April 2026.
IHT Agricultural Property Relief: Introduction
Updated guidance to reflect changes to agricultural property relief as of 6 April 2026.
IHT Agricultural Property Relief: Rates of Relief
Updated guidance to reflect changes to agricultural property relief as of 6 April 2026.
IHT Agricultural Property Relief: Shares or Securities which give control
Updated guidance to reflect changes to IHT as of 6 April 2026.
IHT Agricultural Property Relief: Agricultural Property, Agricultural Value and Agriculture
Updated guidance to reflect changes to IHT as of 6 April 2026.
IHT Agricultural Property Relief: Company occupation / ownership tests
Operational guidance around the movement of work internally to HMRC removed.
IHT Agricultural Property Relief: Occupation Rule
Operational guidance around the movement of work internally to HMRC removed.
IHT Agricultural Property Relief: Ownership Rule (Agricultural Property)
Updating page formatting.
IHT Agricultural Property Relief: Replacement Provisions (Agricultural Property)
Operational guidance around the movement of work internally to HMRC removed.
Agricultural Property Relief: Share Ownership Test
Updating page formatting.
IHT Agricultural Property Relief: Replacement Provisions (Shares or Securities)
Updating page formatting.
IHT Agricultural Property Relief: Shares / Securities subject to a binding contract for sale
Operational guidance around the movement of work internally to HMRC removed.
IHT Agricultural Property Relief: Liquidation / Winding up
Updating page formatting.
Updated guidance to reflect changes to IHT as of 6 April 2026.
IHT Agricultural Property Relief: Additional Conditions - Replacement Provisions
Operational guidance around the movement of work internally to HMRC removed.
IHT Agricultural Property Relief: References to the Valuation Office
Updated guidance to reflect Valuation Office Agency merging with HMRC as of 1 April 2026. Removal of reference to milk quotas as milk quotas finished in 2015.
The Statutory Open Market: Case Law - Shareholders' / family agreements
Operational guidance around the movement of work internally to HMRC removed.
Information Standards: the Statutory Provisions
Page formatting updated.
Information Standards: Valuations to which the Finance Act 1973 Legislation applies
Page updated to ensure clarity with acts quoted.
Link to archived manual page removed.
Other compliance matters: value shifting
Operational guidance around the movement of work internally to HMRC removed.
Inheritance Tax: Receipt of Valuation Requests
Page archived as covering HMRC's operational processes.
Page archived as covering HMRC's operational processes.
Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge
Page archived as covering HMRC's operational processes.
Inheritance Tax: Sub-Threshold Cases - Lifetime
Page archived as covering HMRC's operational processes.
Inheritance Tax: Sub-Threshold Cases - Death
Page archived as covering HMRC's operational processes.
Inheritance Tax: Sub-Threshold Cases - Relevant Property Trusts
Page archived as covering HMRC's operational processes.
Inheritance Tax: Useful Information Ascertained by SAV
Page archived as covering HMRC's operational processes.
Page archived as covering HMRC's operational processes.
Inheritance Tax: Special Voting Rights Cases
Page archived as covering HMRC's operational processes.
Inheritance Tax: s.268 IHTA 1984 - Associated Operations
Page archived as covering HMRC's operational processes.
Inheritance Tax: Close Companies - Claims under ss.94 - 102 IHTA 1984 generally
Page archived as covering HMRC's operational processes.
Inheritance Tax: Bequests of an Unspecified Number of Shares
Page archived as covering HMRC's operational processes.
Inheritance Tax: Inheritance Tax Pre-Grant Foreign Domicile Cases
Page archived as covering HMRC's operational processes.
Inheritance Tax: Residence Nil Rate Band
Page archived as covering HMRC's operational processes.
Contents page updated to remove links to archived manual pages.
IHT Business Property Relief: Appendix 2 - Business Relief Flowchart
Page archived as duplicating content in Inheritance Tax Manual.
IHT Business Property Relief: contents
Contents page updated to remove link to archived SVM111300 page.
IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue
Page archived as duplicating content in Inheritance Tax Manual.
IHT Agricultural Property Relief: Effect of failure to satisfy the additional conditions
Page archived as duplicating content in Inheritance Tax Manual.
IHT Agricultural Property Relief: Contents
Contents page updated to remove links to archived pages.
Page archived as covering HMRC's operational processes.
The Litigation and Technical Advice Team (LTAT): Contents
Contents page updated to remove link to archived page.
Other compliance matters: transactions with relevance for more than one tax
Page archived as duplicating content in other HMRC manuals.
Other Compliance Matters: Contents
Contents page updated to remove link to SVM119030 which has been archived.
Liaison with Valuation Office and other offices: Valuation Office
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026 and its name change to Valuation Office (VO).
Liaison with Valuation Office and other offices: Procedure for References - introduction
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026 and its name change to Valuation Office (VO).
Liaison with Valuation Office and other offices: Property subject to Building Works
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026, its name change to Valuation Office (VO) and to ensure clarity around valuing incomplete building works.
Liaison with Valuation Office and other offices: Trade Related Property
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026, its name change to Valuation Office (VO) and for clarity around trade related property.
Liaison with Valuation Office and other offices: Mineral Undertakings
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026 and its name change to Valuation Office (VO).
Liaison with Valuation Office and other offices: Agricultural Tenancies
Updated to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026 and its name change to Valuation Office (VO).
Page archived to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026.
Liaison with Valuation Office and other offices: Land Portfolio Valuation Unit
Page archived to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026.
Liaison with Valuation Office and other offices: Procedure for References
Page archived to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026.
Page archived to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026.
Liaison with Valuation Office and other offices: Plant and Machinery
Page archived to reflect the Valuation Office Agency merging with HMRC as of 1 April 2026.
Liaison with Valuation Office and other offices: Milk Quotas
Page archived due to Milk Quotas ceasing in April 2015. Please refer to the National Archives for valuations from before this date.
Liaison with Valuation Office and other offices: Milk Quotas - Dairy Farming Companies
Page archived due to Milk Quotas ceasing in April 2015. Please refer to the National Archives for valuations from before this date.
Liaison with Valuation Office and other offices: Milk Quotas - Company as Landlord only
Page archived due to Milk Quotas ceasing in April 2015. Please refer to the National Archives for valuations from before this date.
Liaison with Valuation Office Agency and other offices: Tax offices
Page archived as operational guidance not relating to valuation.
Liaison with Valuation Office Agency and other offices: Fraud Investigation Services (FIS)
Page archived as operational guidance not relating to valuation.
Liaison with Valuation Office Agency and other offices: Pension Scheme Services (PSS)
Page archived as operational guidance not relating to valuation.
Liaison with Valuation Office Agency and other offices: Companies House
Page archived as operational guidance not relating to valuation.
Liaison with Valuation Office Agency and other offices: Contents
Links to pages archived following pages themselves archived.
Inheritance Tax: Sums due to/from the Company
Operational guidance around the movement of work internally in HMRC archived.
Inheritance Tax: Guarantee Debts
Operational guidance around the movement of work internally in HMRC archived.
2025
Archived as page no longer required.
Liaison with Valuation Office Agency and other offices: Contents
Removal of 'SVM115190 - Release of SAV papers to other parts of the department' as page no longer required.
2024
Case Selection, Handling and Settlement: Contents
to be archived as replaced
Case Selection, Handling and Settlement: Case settlement
Renaming of page to fix typo
Capital Gains Procedures: Quoted shares
Removal of duplicated text.
Tax Advantaged Share Schemes: Introduction
removal of 92 day notification and replaced with 6th July following year.
Introduction: SAV structure and organisation
Update of how HMRC colleagues are to contact SAV.
Tax Advantaged Share Schemes: Company share option plans (CSOP)
Updating guidance around UMV
Statutory Notices: Appendix A - Specimen Schedule 36 Notice
Page archived as out of date.
Statutory Notices: Appendix B - Actions to be taken before issuing a Taxpayer Information Notice
Page archived as out of date.
Update to support engagement with instructing office.
Updated to reflect financial institution notices
Updated to ensure all reliefs are reflected.
The Statutory Open Market: Case Law - Information Standards
Removal of 'et seq' and replaced with 'onwards'.
Updating guidance on how to share electronic folders.
Other compliance matters: depreciatory transactions and value shifting
removal of 'he' and replaced with 'they'.
Other compliance matters: value shifting
Update from 'him' to 'them'.
Other compliance matters: re - opening of agreed valuations
Supporting clarity through changing 'us' and 'our' to SAV.
Case Selection, Handling and Settlement: Pro-active caseworking
Updated to reflect all cases and not just capital gains.
Updating information on delays and fixing typo.
Correspondence and Customer Service: Complaint Cases
Removal of reference to receipt and replying by Fax.
Removal of outdated reference to Google spreadsheet.
Removal of reference to specific value.
IHT Business Property Relief: Future use
Missing / Faulty link correction.
Updating reference to the Inland Revenue.
The Statutory Open Market: Case Law - Introduction
Updating phrasing in second to last paragraph.
Liaison with Valuation Office Agency and other offices: Tax offices
References to internal email inbox and outdated computer system removed.
Files and Forms: The Present System - the CRN File
Removal of colloquial phrasing.
Files and Forms: Digital Files
Update to refer to retention policy.
Capital Gains Procedures: Negligible value
An incorrect sentence around when the claim could be made was removed.
Delinked payments coming in from 01/01/2024 to replace BPS. Manual updated to reflect the change.
2023
Liaison with Valuation Office Agency and other offices: Valuation Office Agency
Guidance SVM150000 link activation
Guidance SVM150000 link Activation
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Addition of EOT Company Example
Addition of EOT example
Tax Advantaged Share Schemes: Company share option plans (CSOP)
Additional information regarding changes to CSOP share options has been added to this page.
Case Selection, Handling and Settlement: Case management and reviews
Removed the last sentence on this page as it is no longer part of the process. - The sentence was 'As part of the Governance arrangements, valuers will self-assess certain quality issues as part of the case closure process'
Tax Advantaged Share Schemes: 90 day concession
Legislative update
Tax Advantaged Share Schemes: AIM shares
Litigation updates
2022
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Reverting EMI valuation validation period from 120 days to 90 days from the date of the valuation acceptance letter
Capital Gains Procedures: Goodwill
Update to the current legislation
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Addition of an example
Minor change
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Addition of an example
Tax Advantaged Share Schemes: Share Incentive Plans (SIP)
Amendment to the manual
Amendment
Amendment
Capital Gains Procedures: Quoted shares
Amendment
Correspondence and Customer Service: Compliments
Guidance link correction
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: update index
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
Shares and Assets Valuation Manual: recent changes
Page archived – Old legacy update page no longer required.
The Statutory Open Market: General Comments on the Statutory Hypothesis
Missing / Fault link correction
The Statutory Open Market: Case Law - Introduction
Missing / Faulty link correction
The Statutory Open Market: Case Law - Share Transfer Restrictions
Missing / Faulty link correction
Missing / Faulty link correction
The Statutory Open Market: Case Law - Nature of transaction and available information
Missing / Faulty link
The Statutory Open Market: Case Law - the Purchaser
Missing / Faulty link correction
The Statutory Open Market: Case Law - the Special Purchaser
Missing / Faulty link correction
The Statutory Open Market: Case Law - the Vendor
Missing / Faulty link correction
The Statutory Open Market: Case Law - Information Standards
Missing / Faulty link correction
The Statutory Open Market: Case Law - evidence of transactions and agreements
Missing / Faulty link correction
The Statutory Open Market: Case Law - Hindsight
Missing / Faulty link Correction
Missing / Faulty link
The Statutory Open Market: Case Law - Valuation decisions reached in particular cases
Missing / Faulty link connection
The Statutory Open Market: Case Law - Shareholders' / family agreements
Missing / Faulty link correction
Missing / Faulty link correction
The Statutory Open Market: Case Law - issues surrounding liquidity in shares
Missing / Faulty link correction
IHT Business Property Relief: Excepted Assets - Group Situations
Missing / Faulty link correction
IHT Business Property Relief: Calculation of value attributable to ‘excepted assets’
Missing / Faulty link correction
Review
Missing / Faulty link correction
The Statutory Open Market: the Statutory Provisions
Missing / Faulty link correction
Missing / Faulty link correction
ITEPA: General Procedural Points
Missing / Faulty link correction
ITEPA: ‘Normal Rules Charge’ - Section 62 ITEPA
Missing / Faulty link correction
Missing / Faulty link correction
ITEPA: Schedule 22 Finance Act 2003
Missing / Faulty link correction
ITEPA: Memorandum of Understanding
Missing / Faulty link correction
ITEPA: Employee Shareholder Employment Status (ES)
Missing /Faulty link correction
IHT Business Property Relief: Business Relief Practice Notes
Missing / Faulty internet link
IHT Business Property Relief: Categories of business property and rates of relief
Missing / Faulty link correction
IHT Business Property Relief: Meaning of ‘unquoted’ and ‘control’
Missing / Faulty link correction
IHT Business Property Relief: Minimum period of ownership - general rule
Missing / Faulty link correction
IHT Business Property Relief: Deemed ownership under s.108
Missing / Faulty link correction
IHT Business Property Relief: Other circumstances where basic rule relaxed
Missing / Faulty link correction
Missing / Faulty link correction
IHT Business Property Relief: Restrictions on relief - introduction
Missing / Faulty link correction
IHT Business Property Relief: Business carried on for gain - s.103(3)
Missing / Faulty link correction
IHT Business Property Relief: Property subject to a contract for sale
Missing / Faulty link correction
IHT Business Property Relief: Investment businesses
Missing / Faulty link correction
IHT Business Property Relief: Wholly or mainly
Missing / Faulty link correction
IHT Business Property Relief: Meaning of investment
Missing / Faulty link correction
IHT Business Property Relief: Dealing in land or buildings
Missing / Faulty link correction
Missing / Faulty link correction
IHT Business Property Relief: Group situations
Missing / Faulty link correction
IHT Business Property Relief: Excepted Assets - Introduction
Missing / Faulty link correction
IHT Business Property Relief: Practical approach
Missing / Faulty link correction
IHT Business Property Relief: Future use
Missing / Faulty link correction
Case Selection, Handling and Settlement: Risk Assessment
Missing/Faulty link correction
Case Selection, Handling and Settlement: Pro-active caseworking
Missing/Faulty link correction
Case Selection, Handling and Settlement: Case management and reviews
Missing / Faulty link correction
Capital Gains Procedures: Notification of Agreements
Review
Inheritance Tax: Receipt of Valuation Requests
Missing / Faulty link correction
Review
Missing / Faulty link correction
Missing / Faulty link correction
Missing / Faulty link correction
Inheritance Tax: Risk Assessment on a chargeable lifetime transfer
Missing / Faulty link correction
Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge
Missing / Fault link correction
Inheritance Tax: General Approach to IHT Valuation Requests
Missing Faulty link correction
Inheritance Tax: Sums due to/from the Company
Missing / Faulty link correctionn
Inheritance Tax: Guarantee Debts
Missing / Faulty link correction
Missing / Faulty link correction
Inheritance Tax: Sub-Threshold Cases - Lifetime
Missing / Faulty link correction
Inheritance Tax: Sub-Threshold Cases - Death
Missing / Faulty link correction
Missing / Faulty link correction
Inheritance Tax: Useful Information Ascertained by SAV
Missing / Faulty link correction
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
Missing / Faulty link correction
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences
Missing / Faulty link correction
Missing / Faulty link correction
Inheritance Tax: Special Voting Rights Cases
Missing / Faulty link correction
Inheritance Tax: ‘Package’ Valuations
Missing / Faulty link correction
Inheritance Tax: Dispositions not intended to confer gratuitous benefit - s.10 IHTA 1984
Missing / Faulty internet correction
Inheritance Tax: s.268 IHTA 1984 - Associated Operations
Missing / Faulty link correction
Inheritance Tax: Unadministered Estates
Missing / Faulty link correction
Inheritance Tax: Interests in possession - post Finance Act 2006
Missing / Link Correction
Inheritance Tax: Close Companies - Claims under ss.94 - 102 IHTA 1984
Missing / Faulty link connection
Inheritance Tax: Close Companies - Transfers of Value by Close Companies ss.94 - 97 IHTA 1984
Missing / Faulty link correction
Inheritance Tax: Close Companies - Alterations in Share Capital - s.98 IHTA 1984
Missing / Faulty link correction
Inheritance Tax: Close Companies - Claims under ss.94 - 102 IHTA 1984 generally
Missing / Faulty link correction
Inheritance Tax: Bequests of an Unspecified Number of Shares
Missing / Faulty link correction
Missing / Faulty link correction
Inheritance Tax: Inheritance Tax Pre-Grant Foreign Domicile Cases
Missing / Faulty link correction
Missing / Faulty link correction
Capital Gains Procedures: Valuation requests
Additional Guidance link correction
Capital Gains Procedures: Correspondence with the Instructing Office
Additional Guidance link correction
Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"
Additional Guidance link correction
Capital Gains Procedures: Negotiations with those acquiring shares
Additional Guidance link correction
Capital Gains Procedures: Goodwill
Additional Guidance link correction
Capital Gains Procedures: Quoted shares
Additional Guidance link correction
Capital Gains Procedures: Market values
Additional Guidance correction
Capital Gains Procedures: Connected persons
Additional Guidance link correction
Capital Gains Procedures - Transactions at arm's length - the market value rule
Additional Guidance link correction
Capital Gains Procedures - Capital Gains reliefs
Reinstating missing/faulty links
Capital Gains Procedures:Share Identification -1982 Holding
Missing / Faulty links correction
Capital Gains Procedures: Death and CG
Missing /faulty link correction
Review
Capital Gains Procedures: Negligible value
Missing /Faulty links correction
Missing/Faulty link correction
Capital Gains Procedures: Liquidations
Missing /faulty link correction
Capital Gains Procedures: Joint Holdings
Missing/faulty link correction
Missing/Faulty link correction
Capital Gains Procedures: Introduction
Addition Guidance link correction
Correspondence and Customer Service: Complaint Cases
Additional Guidance notes link correction
Correspondence and Customer Service: Handling of Complaints
Additional Guidance link correction
Correspondence and Customer Service: Financial Redress
Additional Guidance correction
Correspondence and Customer Service: Interest Remission for Delay
Additional Guidance link correction
Correspondence and Customer Service: Complaints received through elected representatives
Additional Guidance link correction
Correspondence and Customer Service: Judicial Review
Additional Guidance link correction
Correspondence and Customer Service: Compliments
Additional Guidance link correction
Correspondence and Customer Service: Delay in Opening Negotiations
Additional Guidance link correction
Correspondence and Customer Service: Delivery of Work to General Teams
Additional Guidance link correction
Correspondence and Customer Service: Disclosure of Information
Additional Guidance link corrections
Addition of missing links
Self Assessment: What is Self Assessment?
Additional Guidance link correction
Self Assessment: Enquiries into Returns
Additional Guidance link correction
Self Assessment: Post Transaction Valuation Checks (PTVCs) for CGT - Information Requirements
Additional Guidance link corrections
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Processing PTVC Valuations
Additional Guidance link correction
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Overall Approach to PTVC Valuations
Additional Guidance link correction
Self Assessment: Effect of SA on SAV Casework
Additional Guidance link correction
Self Assessment: Corporation Tax Self Assessment (CTSA)
Additional Guidance link correction
Self Assessment: Corporation Tax Self Assessment (CTSA) - Consequences for SAV Practice
Additional Guidance link correction
Capital Gains Procedures: Notification of Agreements
Additional Guidance link correction
Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"
Additional Guidance link correction
Guidance link correction
Guidance link correction
Introduction: SAV structure and organisation
Correction of Guidance link
Files and Forms: The Swiss Workbook
Additional Guidance link correction
Files and Forms: The SAV Case Plan
Additional Guidance link correction
Files and Forms: The Shares File
Additional Guidance link correction
Files and Forms: The Present System - the CRN File
Additional Guidance link correction
Correspondence and Customer Service: Acknowledgement of Correspondence
Additional Guidance link correction
IHT Agricultural Property Relief: References to the Valuation Office Agency
Review
IHT Agricultural Property Relief: Occupation Rule
Review
IHT Agricultural Property Relief: Additional Conditions - Replacement Provisions
Review
Review
IHT Agricultural Property Relief: Effect of failure to satisfy the additional conditions
Review
Review
IHT Agricultural Property Relief: Liquidation / Winding up
Review
Review
Review
IHT Agricultural Property Relief: Shares / Securities subject to a binding contract for sale
Review
IHT Agricultural Property Relief: Replacement Provisions (Agricultural Property)
Review
IHT Agricultural Property Relief: Company occupation / ownership tests
Review
IHT Agricultural Property Relief: Rates of Relief
Review
IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue
Review
Tax Advantaged Share Schemes: 90 day concession
Annual Review
Annual Review
Annual Review
Tax Advantaged Share Schemes: flotation
Annual Review
Tax Advantaged Share Schemes: adjustments - CSOP and SAYE
Annual Review
Tax Advantaged Share Schemes: rights issues - CSOP and SAYE Schemes
Annual Review
Part 12 Corporation Tax Relief Deductions
Annual Review
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Annual Review
Annual review
Annual review
Annual review
Annual Review
Tax Advantaged Share Schemes: Introduction
Annual Revies
Annual Review
Tax Advantaged Share Schemes: Company share option plans (CSOP)
Annual review
Annual review
Tax Advantaged Share Schemes: Share Incentive Plans (SIP)
Annual Review
Annual Review
Annual Review
Introduction: What does SAV do?
Annual Review
Tax Advantaged Share Schemes: Savings related (SAYE) share option schemes
Annual Review
Annual Review
Tax Advantaged Share Schemes: procedural matters on approved schemes
Annual Review
Tax Advantaged Share Schemes: AIM shares
Annual Review
Tax Advantaged Share Schemes: overseas recognised stock exchanges
Annual Review
Tax Advantaged Share Schemes: suggestion of price
Annual Review
Tax Advantaged Share Schemes: effect of certain events on the price
Annual Review
2021
Addition of GDPR document
Addition of GDPR
Addition of GDPR
Addition of GDPR
Review
Review
Review
Review
Files and Forms: The Shares File
Review
Files and Forms: The SAV Case Plan
Review
Review
Review
Files and Forms: The Swiss Workbook
Review
Review
Files and Forms: The Shares File
Annual review
Files and Forms: The SAV Case Plan
Annual review
Files and Forms: The Swiss Workbook
Annual review
Files and Forms: Digital Files
Annual Review
Files and Forms: The Present System - the CRN File
Annual Review
Capital Gains Procedures:Share Identification -1982 Holding
Review
Review
Capital Gains Procedures: Negligible value
Review
Capital Gains Procedures: Introduction
Review
Capital Gains Procedures: Valuation requests
Review
Capital Gains Procedures: Correspondence with the Instructing Office
Review
Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"
Review
Capital Gains Procedures: Negotiations with those acquiring shares
Review
Capital Gains Procedures: Goodwill
Review
Capital Gains Procedures: Quoted shares
Review
Capital Gains Procedures: Market values
Review
Capital Gains Procedures: Connected persons
Review
Capital Gains Procedures - Capital Gains reliefs
Review
Capital Gains Procedures: Death and CG
Review
Review
Capital Gains Procedures: Joint Holdings
Review
Capital Gains Procedures: Contents
Review
Review
Capital Gains Procedures: Introduction
Review
Capital Gains Procedures: Valuation requests
Review
Capital Gains Procedures: Correspondence with the Instructing Office
Review
Capital Gains Procedures: Notification of Agreements
Review
Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"
Review
Capital Gains Procedures: Negotiations with those acquiring shares
Review
Capital Gains Procedures: Goodwill
Review
Capital Gains Procedures: Quoted shares
Review
Capital Gains Procedures: Market values
Review
Capital Gains Procedures: Connected persons
Review
Capital Gains Procedures - Transactions at arm's length - the market value rule
Review
Capital Gains Procedures - Capital Gains reliefs
Review
Capital Gains Procedures: Death and CG
Review
Review
Capital Gains Procedures: Liquidations
Review
Capital Gains Procedures: Joint Holdings
Review
2020
Capital Gains Procedures: Negligible value
Correction
Annual Review
Capital Gains Procedures: Liquidations
Annual Review
Review
Capital Gains Procedures: Joint Holdings
Annual Review
Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"
Annual Review
Annual Review
Annual Review
Capital Gains Procedures: Negotiations with those acquiring shares
Review
Capital Gains Procedures: Goodwill
Review
Capital Gains Procedures: Quoted shares
Annual Review
Capital Gains Procedures: Valuation requests
Review
Capital Gains Procedures: Introduction
Review
Capital Gains Procedures: Correspondence with the Instructing Office
Review
Capital Gains Procedures: Market values
Review
Capital Gains Procedures: Connected persons
Annual Review
Capital Gains Procedures - Transactions at arm's length - the market value rule
Annual Review
Capital Gains Procedures:Share Identification -1982 Holding
Annual Review
Review
Capital Gains Procedures: Death and CG
Annual Review
Review
Capital Gains Procedures: Negligible value
Annual Review
Capital Gains Procedures: Introduction
Annual Review
Capital Gains Procedures: Valuation requests
Annual Review
Capital Gains Procedures: Correspondence with the Instructing Office
Annual Review
Capital Gains Procedures: Notification of Agreements
Annual Review
Tax Advantaged Share Schemes: adjustments - CSOP and SAYE
Annual Review
Tax Advantaged Share Schemes: Introduction
Annual review
Tax Advantaged Share Schemes: Introduction
Annual Review
Annual Review
Tax Advantaged Share Schemes: Company share option plans (CSOP)
Annual Review
Annual Review
Tax Advantaged Share Schemes: Savings related (SAYE) share option schemes
Annual Review
Tax Advantaged Share Schemes: Share Incentive Plans (SIP)
Annual Review
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Annual Review
Tax Advantaged Share Schemes: procedural matters on approved schemes
Annual Review
Tax Advantaged Share Schemes: AIM shares
Annual Review
Tax Advantaged Share Schemes: overseas recognised stock exchanges
Annual Review
Tax Advantaged Share Schemes: 90 day concession
Annual Review
Tax Advantaged Share Schemes: flotation
Annual Review
Tax Advantaged Share Schemes: rights issues - CSOP and SAYE Schemes
Annual Review
Annual Review
Introduction: What does SAV do?
Annual Review
Annual Review
Introduction: SAV structure and organisation
Annual Review
Annual Review
Inheritance Tax: Residence Nil Rate Band
SVM 108340 New page added
SVM108340 new page added
Files and Forms: The Present System - the CRN File
Annual review
New page added
Inheritance Tax: Receipt of Valuation Requests
Annual review
Inheritance Tax: Risk Assessment on a chargeable lifetime transfer
Annual review
Annual review
Self Assessment: What is Self Assessment?
Annual review
Self Assessment: Enquiries into Returns
Annual review
Self Assessment: Post Transaction Valuation Checks (PTVCs) for CGT - Information Requirements
Annual review
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Processing PTVC Valuations
Annual review
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Overall Approach to PTVC Valuations
Annual review
Self Assessment: Corporation Tax Self Assessment (CTSA)
Annual review
Self Assessment: Corporation Tax Self Assessment (CTSA) - Consequences for SAV Practice
Annual review
Annual review
Other compliance matters: depreciatory transactions and value shifting
Annual review
Other compliance matters: value shifting
Annual review
Other compliance matters: transactions with relevance for more than one tax
Annual review
Annual review
Other Compliance Matters: Contents
Annual review
2019
Capital Gains Procedures: Goodwill
Annual review undertaken
link created
Capital Gains Procedures: Quoted shares
Annual review
Capital Gains Procedures: Negligible value
Annual review made
Annual review
Annual review
annual review
Part 12 Corporation Tax Relief Deductions
link added
Tax Advantaged Share Schemes: Contents
New page created SVM110160
Liaison with Valuation Office Agency and other offices: Tax offices
annual review
annual review
Tax Advantaged Share Schemes: Contents
New page added
ITEPA: Schedule 22 Finance Act 2003
annual chapter review
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
annual review of manual chapter
Introduction: What does SAV do?
annual review amendments made
Introduction: SAV structure and organisation
annual review amendments made
Other Compliance Matters: Contents
SVM119070 new page for Bloodstock and Livestock
Tax Advantaged Share Schemes: Enterprise Management Incentives (EMI)
Information taken out of gov.uk overview and therefore needs to be held in our manual
IHT Business Property Relief: Business Relief Practice Notes
Updated as part of our annual review
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Processing PTVC Valuations
Annual review amendments made
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Overall Approach to PTVC Valuations
annual review amendments made
Self Assessment: Effect of SA on SAV Casework
Annual review amendments made
Self Assessment: Corporation Tax Self Assessment (CTSA)
Annual review amendments made
Other compliance matters: value shifting
New links added
Other compliance matters: transactions with relevance for more than one tax
annual updates
Other compliance matters: re - opening of agreed valuations
annual updates
2018
Capital Gains Procedures: Correspondence with the Instructing Office
Large Business Service renamed Large Business
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
Archived in error
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Addition of two extra paragraphs referring to s.107(2)
The Statutory Open Market: Case Law - Valuation decisions reached in particular cases
New case added - Robert Brown v Revenue and Customs [2013] UKFTT 740
Liaison with Valuation Office Agency and other offices: Valuation Office Agency
Procedural change to Trade Related Property cases.
Liaison with Valuation Office Agency and other offices: Procedure for References
Procedure updated.
Case Selection, Handling and Settlement: Case management and reviews
Our systems have changed and therefore further clarification is needed.
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
updated to reflect procedural changes
updated to reflect procedural changes
Information Standards: Relevant Cases
Changed to reflect an update in legislation
Inheritance Tax: Sub-Threshold Cases - Death
updated to reflect procedural changes
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
Archiving internal process changed
updated to reflect procedural changes
updated to reflect procedural changes
Inheritance Tax: Interests in possession - post Finance Act 2006
updated to reflect procedural changes
Inheritance Tax: Close Companies - Claims under ss.94 - 102 IHTA 1984
updated to reflect procedural changes
Inheritance Tax: Close Companies - Transfers of Value by Close Companies ss.94 - 97 IHTA 1984
updated to reflect procedural changes
Inheritance Tax: Inheritance Tax Pre-Grant Foreign Domicile Cases
name change
Inheritance Tax: VAL70 (Lifetime)
Page archived
Links to SVM108030 Inheritance Tax: Val70 (Lifetime) archived
Inheritance Tax: General Approach to IHT Valuation Requests
updated to reflect procedural changes
Inheritance Tax: Sums due to/from the Company
updated to reflect procedural changes
updated to reflect procedural changes
Inheritance Tax: Sub-Threshold Cases - Death
updated to reflect procedural changes
updated to reflect procedural changes
Inheritance Tax: Sub-Threshold Cases - Relevant Property Trusts
updated to reflect procedural changes
Inheritance Tax: Useful Information Ascertained by SAV
updated to reflect procedural changes
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
updated to reflect procedural changes
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences
updated to reflect procedural changes
updated to reflect procedural changes
Inheritance Tax: Dispositions not intended to confer gratuitous benefit - s.10 IHTA 1984
updated to reflect procedural changes
Case Selection, Handling and Settlement: contents
updated to reflect current changes
Inheritance Tax: Risk Assessment on a chargeable lifetime transfer
updated to reflect changes inprocudure
Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge
updated to reflect procedural changes
Inheritance Tax: Receipt of Valuation Requests
updated to reflect changes in procedures
updated to reflect procedural changes
updated to reflect changes in procedure.
updated to reflect procedural changes
updated to reflect changes to procudure
updated to reflect changes to procedure
IHT Agricultural Property Relief: Contents
updated to reflect procedural changes
IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue
updated to reflect procedural changes
IHT Agricultural Property Relief: Rates of Relief
updated to reflect procedural changes
Case Selection, Handling and Settlement: Risk Assessment
the reviewing officer wished to bring attention to the consequences of all related tax liabilities.
IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue
val 70 no longer exists so the IHT papers have been submitted instead.
IHT Agricultural Property Relief: Rates of Relief
Appeals Team no longer exists. It is now called the Litigation and Technical Advice Team
IHT has been added to specify the caseworkers location
Liaison with Valuation Office Agency and other offices: Trade Related Property
link to practice note did not work
Correspondence and Customer Service: Financial Redress
Complaints factsheet no longer exists. Complain about HMRC has replaced this factsheet.
Complaints factsheet no longer exists. Complain about HMTC replaces this.
The Statutory Open Market: Case Law - Nature of transaction and available information
Three new cases added.
The Statutory Open Market: Contents
New page added - SVM113150
New page added - SVM101040.
Capital Gains Procedures: Introduction
SPT Capital Gains Technical Group renamed Capital Gains Technical Group
Capital Gains Procedures: Valuation requests
Account manager renamed Customer Compliance Manager
Capital Gains Procedures: Goodwill
HMRC business names updated and minor formatting.
Capital Gains Procedures: Quoted shares
Clarification of the position of shares traded on markets such as AIM and NEX Exchange.
Capital Gains Procedures: Negligible value
Business Support Team now called Service Delivery Team. Appeals Team now called Litigation and Technical Advice Team.
Also some minor formatting.
IHT Business Property Relief: Business Relief Practice Notes
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Minor formatting.
IHT Business Property Relief: Categories of business property and rates of relief
Appeals Team renamed Litigation and Technical Advice Team (LTAT)
IHT Business Property Relief: Meaning of ‘unquoted’ and ‘control’
Appeals Team renamed Litigation and Technical Advice Team (LTAT)
IHT Business Property Relief: Other circumstances where basic rule relaxed
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Minor formatting.
Appeals Team renamed Litigation and Technical Advice Team
IHT Business Property Relief: Business carried on for gain - s.103(3)
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Updated to reflect current procedure.
IHT Business Property Relief: Property subject to a contract for sale
Appeals Team renamed Litigation and Technical Advice Team (LTAT)
IHT Business Property Relief: Wholly or mainly
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Appeals Team renamed Litigation and Technical Advice Team (LTAT)
IHT Business Property Relief: Meaning of investment
Clarification of final paragraph.
Minor alteration to 'The general admission of people to land' section.
IHT Business Property Relief: Future use
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
Minor formatting.
Files and Forms: The Present System - the CRN File
Company number details added for 2016 and 2017.
Files and Forms: File Management
Reference to paper file procedure removed. Some minor formatting.
Files and Forms: The Shares File
reference to paper file procedure removed.
Files and Forms: The SAV Notes Sub File - VAL26
Page archived.
Files and Forms: The Valuation Sub File - VAL27
Page archived.
Files and Forms: The Accounts Folder - VAL28
Page archived.
Files and Forms: The SAV Case Plan
reference to paper file procedure removed.
Files and Forms: The Swiss Workbook
addition of two new fields to SWISS data entry and some minor formatting.
Files and Forms: Electronic case folder
Page archived.
Files and Forms: Digital Files
New page - SVM102015
Page SVM102015 added and pages SVM102040, SVM102050, SVM102060 and SVM102085 deleted.
amendment to reflect current procedure
The Litigation and Technical Advice Team (LTAT): Contentious Cases
Small rewording of first paragraph
The Litigation and Technical Advice Team (LTAT): Cases suitable for Litigation
amendment to reflect current procedure
Amended to reflect current procedure
Amended to reflect current procedure
Self Assessment: Post Transaction Valuation Checks (PTVCs) - Processing PTVC Valuations
High Net Worth Unit now called Wealthy and Mid-Sized Business Compliance
Self Assessment: Corporation Tax Self Assessment (CTSA) - Consequences for SAV Practice
Customer Relationship Manager renamed Customer Compliance Manager
ITEPA: Employee Shareholder Employment Status (ES)
Page amended to take account of the changes announced in the November 2016 Autumn Statement.
Other compliance matters: transactions with relevance for more than one tax
Addition of text stating that the same principle applies irrespective of the taxes impacted by the valuation
Other compliance matters: sale prices dependent on SAV Agreements
Page archived
Other Compliance Matters: Contents
Links to page SVM119050 archived
2017
Case Selection, Handling and Settlement: case referral
Tax office changed to HMRC Business Area
Case Selection, Handling and Settlement: Risk Assessment
Replaced 'adduced' with 'presented'.
Case Selection, Handling and Settlement: Pro-active caseworking
addition of words 'telephone conferences'
Addition of two sentences on HMRC's Litigation and Settlement Strategy
Case Selection, Handling and Settlement: Case management and reviews
Large Business Service now called Large Business. Small number of minor style changes.
Updated to reflect changes in procedure.
IHT Agricultural Property Relief: Practice Notes / dealing with companies where AR may be an issue
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
IHT Agricultural Property Relief: Shares or Securities which give control
Appeals Team renamed the Litigation and Technical Advice Team (LTAT).
IHT Agricultural Property Relief: Agricultural Property, Agricultural Value and Agriculture
Appeals Team renamed Litigation and Technical Advice Team (LTAT).
IHT Agricultural Property Relief: Company occupation / ownership tests
Appeals Team renamed the Litigation and Technical Advice Team (LTAT)
IHT Agricultural Property Relief: Occupation Rule
Appeals Team renamed the Litigation and Technical Advice Team (LTAT).
IHT Agricultural Property Relief: Replacement Provisions (Agricultural Property)
Appeals Team renamed the Litigation and Technical Advice Team (LTAT).
IHT Agricultural Property Relief: Shares / Securities subject to a binding contract for sale
Appeals Team renamed the Litigation and Technical Advice Team (LTAT).
IHT Agricultural Property Relief: References to the Valuation Office Agency
Appeals Team renamed the Litigation and Technical Advice Team (LTAT)
Capital Gains Procedures: Negligible value
Link updated.
Liaison with Valuation Office Agency and other offices: Valuation Office Agency
Updated to reflect current procedure
Updated to reflect current procedure.
Liaison with Valuation Office Agency and other offices: Land Portfolio Valuation Unit
Updated to reflect current procedure
Liaison with Valuation Office Agency and other offices: Procedure for References - introduction
Updated to reflect current procedure
Liaison with Valuation Office Agency and other offices: Procedure for References
Updated to reflect current procedure
Updated to reflect current procedure
Liaison with Valuation Office Agency and other offices: Plant and Machinery
Updated to reflect current procedure
Liaison with Valuation Office Agency and other offices: Trade Related Property
Updated to reflect current procedure
Liaison with Valuation Office Agency and other offices: Mineral Undertakings
Removed abbreviations
Liaison with Valuation Office Agency and other offices: Milk Quotas
Updated to reflect current procedure.
Liaison with Valuation Office Agency and other offices: Agricultural Tenancies
Updated to reflect current procedure
Removed abbreviations
Liaison with Valuation Office Agency and other offices: Milk Quotas - Dairy Farming Companies
Updated to reflect current procedure.
Liaison with Valuation Office Agency and other offices: Tax offices
Updated to reflect current procedure.
Liaison with Valuation Office Agency and other offices: Milk Quotas - Company as Landlord only
Updated to reflect current procedure.
Liaison with Valuation Office Agency and other offices: Fraud Investigation Services (FIS)
Change of name. Specialist Investigations (SI) now Fraud Investigation Services (FIS).
Updated to reflect current procedure.
Liaison with Valuation Office Agency and other offices: Companies House
Updated to reflect current procedure.
Capital Gains Procedures: Quoted shares
Updated link
Capital Gains Procedures: Quoted shares
Updated to include the Market Value of Shares, Securities and Strips Regulations 2015 (SI 2015/616).
New pages added
Updated link.
Inheritance Tax: Receipt of Valuation Requests
Two extra VAL70 forms added. Updating procedure updated.
Inheritance Tax: VAL70 (Lifetime)
Updated to reflect revised form.
Updated to reflect revised form.
Inheritance Tax: VAL70 (Settlements)
Now VAL74 instead of VAL72.
Now VAL74 instead of VAL72
Inheritance Tax: Risk Assessment for Ten Year Anniversary Charge
Now VAL74 instead of VAL72.
Inheritance Tax: Sub-Threshold Cases - Death
Updated to reflect revised form.
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker
Amalgamation of pages SVM108150, SVM108160 and SVM108170 as IHT caseworker no longer divides their cases into full enquiries and others.
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Case Conferences
Added case conferences can be arranged at any time
Inheritance Tax: Interests in possession - post Finance Act 2006
Clarification of definition.
Page archived.
New page added - SVM108053
New page added - SVM108055
SVM108160 and SVM108170 removed from menu following amalgamation with SVM108150
New page added to menu SVM108057 - Inheritance Tax: VAL73 - Risk Assessment on a chargeable lifetime transfer
Inheritance Tax: Teamworking Arrangements with the IHT Caseworker - Full Enquiries
Page archived
Tax Advantaged Share Schemes: Share Incentive Plans (SIP)
Updated limits for free and partnership shares.
2016
Case Selection, Handling and Settlement: Introduction
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles - Case Selection
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles - Working with the Case Owner
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles - Case Handling
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles: Case Owner and Management Review
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles - Settling Disputes by Agreement
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles - Acceptable Settlement Terms
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Key Principles - Litigation Proceedings
Page updated. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Putting Principles into Practice
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - The Selection of Cases - Risk Assessment
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Seeking Documentation
Page updated. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Partnership Working
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Reminding - Before you Remind
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Reminding - Do so as soon as possible
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - How to Remind
Page unpublished. Replaced by SVM120000.
Case Selection, Handling and Settlement: Practice - Information Notices
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Review of Cases by Caseworkers
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Management Review Procedures
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Potential Litigation
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Review of Valuations over one year old
Page unpublished. Replaced by chapter SVM120000.
Case Selection, Handling and Settlement: Practice - Review of cases over 18 months old
Page unpublished. Replaced by chapter SVM120000.
Page unpublished. Replaced by chapter SVM120000.