CG57842 | Small capital distributions: overseas companies

The value of shares in a company quoted on a stock exchange outside the UK can be checked by making a request to Shares and Assets Valuation. You should explain why you need the valuation.

A paying agent for an overseas company who asks about the application of section 122(2) of the Taxation of Chargeable Gains Act 1992 should be referred to Shares and Assets Valuation.