SolvedERSM220100 | Valuation Issues
From HM Revenue & Customs · Employment Related Securities Manual
Valuation of shares – appeals
Non-tax-advantaged arrangementsWhere a particular employee does not accept an agreed value (
ERSM220090), any appeal should be referred to the relevant Inspector to deal with in accordance with the normal procedures.
Tax-advantaged arrangementsWhere a particular employee does not accept the valuation provided by the scheme organiser by means of annual returns (
ERSM220090) a report should be made to ESSU (ERSM10040) for advice on how to proceed.