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Find out how to make a negligible value claim for unquoted shares, and check if shares formerly quoted on the London Stock Exchange now have negligible value.

Import and National Clearance Hub Procedures. NOTE: This manual was affected by the new Customs legislation introduced in May 2016 and has been reviewed.

SVM107150 - Capital Gains Procedures: Negligible value You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals. Introduction Under Section 24(2) TCGA 1992 a customer may make a claim to be treated as though they had sold an asset and immediately reacquired it for an amount equal to the value specified in the claim. On receipt of a claim, the instructing office may ask SAV for an opinion of value: a. At the date of the claim b. On acquisition. c. At 31 March 1982. The technical instructions on negligible value clai...