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HMRC withdrawal of certain share valuation services

HMRC Shares & Assets Valuation has announced the withdrawal from 31 March 2016 of the  informal, but long-standing, procedures for securing agreement under both PAYE ‘post-transaction valuation check’ and ‘healthcheck’ arrangements.

This is a significant change and will affect both the approach to agreeing valuations with HMRC and the management of tax risk relating to valuation on the acquisition of shares or making of awards under employee share schemes.

Apparently, HMRC will also be reviewing the valuation processes relating to Enterprise Management Incentives, Company Share Option Plans, Save As You Earn share option schemes, Share Incentive Plans and Employee Shareholder valuations to consider how these services might be improved.

The Capital Gains Tax Post Transaction Valuation Checks will, however, continue as now.



Date: 24th February, 2016
Author: Cathy Corns


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