HMRC
Most UK share valuations end up in front of HMRC at some point - for EMI, for capital gains, for inheritance tax, for employment-related securities. This topic covers how HMRC's Shares and Assets Valuation team works, what they look for, and how to submit a valuation that gets agreed without an extended back-and-forth.
- Intermediate
What is VAL231? Complete guide
The HMRC form used to agree EMI share values - when to submit, who reviews it, how long it is valid, and how to get it right first time.
- Beginner
What is HMRC SAV? A guide to Shares and Assets Valuation
Who SAV are, when they get involved, and how they review unquoted share valuations for UK tax purposes.
- Intermediate
UMV vs AMV Explained: Why HMRC Requires Both Values
The two values that appear on every UK employment-related share valuation - what each means, when they diverge, and how HMRC reviews the gap.
- Intermediate
Section 431 Election: The Complete UK Guide
The 14-day ITEPA election that converts future growth on restricted shares from employment income into capital gain - when it applies, how it works, and how UMV is set.
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