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Contents

Official guidance

Shares and Assets Valuation Manual

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SVM101000 · Introduction
SVM102000 · Files and forms
SVM103000 · Correspondence and Customer Service
SVM105000 · Self Assessment
SVM107000 · Capital Gains Procedures
SVM108000 · Inheritance Tax
SVM109000 · ITEPA
SVM110000 · Tax Advantaged Share Schemes
SVM111000 · IHT Business Property Relief
SVM112000 · IHT Agricultural Property Relief
SVM113000 · The Statutory Open Market
SVM114000 · Information Standards
SVM115000 · Liaison with Valuation Office Agency and other offices
SVM117000 · The Litigation and Technical Advice Team (LTAT)
SVM118000 · Statutory Notices
SVM119000 · Other Compliance Matters
SVM120000 · Case Selection, Handling and Settlement
SVM150000 · Share Valuation Manual: additional guidance
SVM116000 · Case Selection, Handling and Settlement
SVMUPDATE001 · Shares and Assets Valuation Manual: update index
SVMUPDATE090630 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE091229 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE110621 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE120606 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE121108 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE130705 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE130815 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE140617 · Shares and Assets Valuation Manual: recent changes
SVMUPDATE140716 · Shares and Assets Valuation: recent changes
SVMUPDATE140821 · Shares and Assets Valuation: recent changes
SVMUPDATE150914 · Shares and Assets Valuation: recent changes

Shares and Assets Valuation Manual
Share Valuation Manual: additional guidance

SVM150000 | Share Valuation Manual: additional guidance

From HM Revenue & Customs · Shares and Assets Valuation Manual

Links to other manuals and acts

Business Income Manual (BIM)
Capital Gains Manual (CG)
Company Taxation Manual (CTM)
Employee Tax Advantaged Share Scheme User Manual (ETASSUM)
Employment Related Securities Manual (ERSM)
Enquiry Manual (EM)
Inheritance Tax Act 1984 (IHTA 1984) (CTTA 1984) (Web)
Inheritance Tax Manual (IHTM)
International Manual (INTM)
Venture Capital Schemes Manual (VCM)