Guidance: Negligible value claims and agreements

HMRC’s list of shares which have been declared as being worth negligible value has been updated to be valid until 31 December 2021.

The list of companies that have been accepted as being of negligible value has been updated.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 July 2021.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 30 June 2021.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 May 2021.

Guidance about negligible value agreements and claims for previously quoted companies has been updated.

Guidance about negligible value agreements and claims for previously quoted companies has been updated.

A new Negligible Value Agreement has been added to the list. The date in the section ‘Negligible Value Agreements and claims for previously quoted companies’ has been changed to 28 February 2021.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 January 2021.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 December 2020.

A new negligible value agreement for Debenhams plc has been added to the list and the date in the section ‘negligible value agreements and claims for previously quoted companies’ has been changed to 30 November 2020.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 October 2020.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 30 September 2020.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 August 2020.

The date in the section ‘Negligible value agreements and claims for previously quoted companies’ has been changed to 31 July 2020.

The date for when shares can be declared as being worth negligible value has been amended.

The date for when shares can be declared as being worth negligible value has been amended.

A new Negligible Value agreement has been added to the list.

A new Negligible Value agreement for Weatherly International plc has been added.

There were no new Negligible Value agreements added to the list between February 2019 and December 2019.

Information about how to make a negligible value claim has been updated.

Information about what negligible value means and how to make a negligible value claim has been added.

There were no new Negligible Value agreements added to the list during January 2019.

There were no new Negligible Value agreements added to the list during December 2018.

There were no new Negligible Value agreements added to the list during October 2018.

There were no new Negligible Value agreements added to the list during June 2018.

A new Negligible Value agreement for Carillion plc has been added to the list.

A new Negligible Value agreement for GLOBO PLC has been added to the list.

First published.