Inheritance Tax Manual

Appendix 17: time limits and targets for IHT cases

The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.

The purpose of time limits is to provide a framework within which the VOA is expected to provide the service to HMRC). The aim should be to complete the requisite action within the limits shown in the second column below and they should, therefore, normally be considered to be maxima.

However, for the performance targets for reporting cases contained in the Service Level Agreement, please note these are average times and HMRC fully accepts that some cases will take longer to report than the average times shown – conversely the majority of cases should be reported well within the target time shown.

All references to “days” should be read as working days.

Description and Activity Time Limit SLA Performance Target
Response to all correspondence (internal and external) 15 – 20 days  
Initial Appraisal   Report within an average of 5 days
Contact parties including any request for further information 20 days  
Contact parties with opinion 40 days  
Report agreement in non-agricultural (Type 180) cases   Report within an average of 80 days
Report agreement in agricultural (Type 185) cases   Report within an average of 145 days
Sector leader review    
Sector leader to review case 60 days  
Case conference    
VOA caseworker to contact HMRC caseworker to discuss progress 120 days