SVM107070 - Capital Gains Procedures: Goodwill
You should check the other guidance available on GOV.UK from HMRC as Brexit updates to those pages are being prioritised before manuals.
Although it was once the responsibility of Inspectors to agree the value of business goodwill, all goodwill valuations (both corporate and non-corporate) are now undertaken by SAV.
Non-corporate goodwill valuation requests are in the main referred to SAV by Risk and Intelligence Service (RIS). In these cases the request is pre-enquiry for an informal opinion on the value claimed. SAV Risk Assessors will consider the valuation and report to RIS on the lines that either: