HMRC provides a list of shares or securities formerly quoted on the London Stock Exchange, which have been officially declared of negligible value for the purposes of a claim under S24(2) Taxation of Chargeable Gains Act 1992 by the Shares and Assets Valuation Office. The negligible value list gives a tax year or a specific date at which Shares and Assets Valuation has accepted that the share or security is of negligible value.