Share scheme valuationsbuilt for HMRC scrutiny.

Actual Market Value (AMV) and Unrestricted Market Value (UMV), prepared for agreement with HMRC ahead of grant. We prepare a valuation report for you internally, explaining the methodology, the inputs and the conclusions of the valuation, and prepare the VAL231 for submission to HMRC. We then take care of any queries HMRC has on the valuation.

Market value at grant for tax-advantaged company share option plans (CSOP), documented to the standard HMRC expects. The report sets out the methodology, the inputs and the conclusions in the same detail, so the figure behind the grant can be explained long after it was struck. Where you want certainty before options are granted, we agree the market value with HMRC and handle the correspondence.

Valuation of the equity above a defined hurdle, including support setting a hurdle that works commercially and for tax. You receive a full report covering the hurdle, the methodology behind it and the inputs it rests on. There is no advance clearance route for growth shares, so the report is the defence if HMRC enquires later, and it is written to be read that way.

Defensible valuations where no statutory relief applies and the figure still has to withstand scrutiny. The report explains the methodology, the inputs and the conclusions for your own records and for the reporting that follows a grant. With no relief to fall back on, the valuation stands on its documentation alone, and we deal with any questions raised on it.