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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
- 24 March 2025
- 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

Contents

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