SME valuation in the UK: what it is, who signs it and what it costs

The purposes that need one

• A sale or purchase. The figure a seller negotiates from and a buyer tests in due diligence.
• HMRC. Share schemes such as EMI, gifts of shares and reorganisations need a value HMRC will accept; HMRC's Shares and Assets Valuation team aims to agree one within 4 weeks of having everything it needs.
• Divorce and partner disputes. A figure a court or the other side can test.
• Shareholder disputes. Often a single joint expert's report.

HMRC states the 4-week aim on its own Shares and Assets Valuation page.

Source: GOV.UK, Shares and assets valuations for tax

What UK firms publish as their fee

• £250 plus VAT: MyBusinessWorth, divorce and partner dispute valuations.
• £1,500 plus VAT: SME Business Valuation, shareholder dispute valuations.
• £1,895: Mill Consultancy, a new EMI valuation agreed with HMRC.
• £1,995 plus VAT: Boardroom Advisors, businesses from £100k to £3m turnover.
• £2,000 plus VAT: Gannons, agreeing a share valuation with HMRC.
• £2,500: Consult EFC and Business Valuation Report, fixed fee.
• £4,500: Optival, valuations for a business sale.
• £4,900 plus VAT: Oxbridge, businesses up to £10m turnover.

Each fee is the firm's own published figure, read on 15 to 27 October 2026; 23 of the 32 firms read publish none and quote per job.

Source: UK SME Valuation Fees: every row, with its source

Who should sign it

For property inside the business, RICS runs a valuer registration scheme that a lender or court will expect; for the shares themselves, chartered accountants and corporate finance specialists sign most SME reports. Ask who will sign before you agree a fee, because a report for a court or HMRC is only as strong as its signatory.

Source: RICS, valuer registration