SVM107050 | Capital Gains Procedures: Values agreed in error- "Inspectors Agreements"

HMRC Officers are instructed not to agree values of unquoted shares or securities for CG purposes without reference to SAV. If a value has been agreed in error without consulting SAV, the mistaken agreement is no bar to SAV’s consideration of the valuation of shares at the same date for a different customer or for the same customer on a later occasion for example a further part disposal.

If an erroneous agreement causes a problem, you should notify the instructing office and advise them to deal with the matter.

Additional Guidance: SVM150000