Capital Gains and other taxes manual

Section 4

The Valuation Office Agency's (VOA) technical manual used to assess Capital Gains and other taxes.

Case registration and control (CRAC)

4.1 Introduction

Instructions on the registration, case types, credit taking, and control of all cases within this Chapter are contained in the Local Office Manual ‘Case Registration and Control (CRAC)’.

4.2 Case reporting

Instructions on charging for Revenue cases can be found in the Charging Manual.