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|
|VOA caseworker to contact HMRC caseworker to discuss progress||120 days|