Inheritance Tax Manual

Appendix 4: form VO 1120 - VOA response to forms VOA 1 and VOA 2

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

VOA Initial Report

To: IR (Capital Taxes)

Mailpoint *

From: DV *

DV’s Reference *

Office Code *

IR(CT) reference *

File name *

Nature of event Death*Lifetime Transfer

Date of event *

I have considered your request for case appraisal dated * and;

Item * *No question need be raised on the value as offered.

*The value returned cannot be accepted on the evidence presently available. The matter will now receive a full evaluation and a report will be issued as soon as possible.

Property sales Item No. Sale Price Date of sale Value accepted
1 £* * £*

Date of contact with parties, if any *

District Valuer *

Date *

Telephone *