London: +44 (0)20 7236 2601
St Albans: +44 (0)1727 869141
Rickmansworth: +44 (0) 1923 771010
Milton Keynes: +44 (0)1908 605552

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


Articles from this Author

Contact Business Service Partners

Choose from the drop down menu below to select a Partner to contact.


Our London team are enjoying the office roof terrace, sunshine and stunning views this afternoon…

Great learn and lunch today with Emma from @macmillancancer lots of inspiring fundraising ideas for our charity of……



For the latest Mercer & Hole news, visit our LinkedIn page mercer-&-hole

Click here to follow us on LinkedIn