SVM107150 - Shares and Assets Valuation Manual - HMRC internal manual
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...
Source: gov.uk