Protect your company from costly tax disputes. We provide robust, independent share valuations for EMI schemes, growth shares, and capital gains tax planning, ensuring full compliance with the latest HMRC SAV guidelines.
Navigating UK tax law requires more than just a calculation. Consult EFC provides robust HMRC approved share valuation services to ensure your employee incentives and corporate restructures remain compliant.
Specializing in EMI option scheme valuation services and growth shares valuation UK, we deliver defensible reports that protect both the company and its shareholders from unexpected tax liabilities.
In the UK, certain events trigger a mandatory need for a certified business valuation. We ensure your documentation meets the standard required by HMRC.
Agreeing the UMV (Unrestricted Market Value) and AMV (Actual Market Value) with HMRC to lock in tax advantages for your team.
Establishing a robust "hurdle" value for growth shares valuation UK to ensure equity is issued correctly for tax purposes.
Providing formal valuations for probate and IHT to satisfy executors and the Capital Taxes Office.
Expert reports for the transfer or gift of shares between connected persons, ensuring Section 431 election valuations are accurate.
| Service Phase | Deliverables | Compliance Value |
|---|---|---|
| Initial Scoping | Review of Articles of Association and Shareholder Agreements. | Identifies rights and restrictions affecting value. |
| Technical Reporting | Comprehensive report using approved methodology (Earnings, Assets, or DCF). | Provides the independent business valuation evidence trail. |
| HMRC Submission | Management of form VAL231 or specific EMI valuation filings. | Direct correspondence to secure HMRC approved valuation status. |
While not strictly mandatory to pre-agree, it is highly recommended. Obtaining an HMRC approved share valuation removes the risk of HMRC challenging the exercise price years later when the company is sold.
A Section 431 election valuation is used when employees acquire restricted shares. It protects the employee from being taxed on the growth in value as employment income at a later date.
