Appendix 6A: form VO 1164 - reporting not negotiated cases to SAV

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

Appendix 6a: Form VO 1164 – Reporting Informal Not Negotiated cases to SAV

VOA Initial Report

To: HMRC Shares & Assets Valuation

From: VOA

VOA reference: *

SAV reference: *

Company name: *

Taxpayer’s name: *

Tax type: *

Date of valuation: *

Address of property(ies): *

I have considered your request for case appraisal dated * and in my opinion

Item * (Address*)

• *i) No question need be raised on the value as offered

ii) The value returned cannot be accepted and my informal opinion of value is £

*This valuation is based on the following assumptions:

*The confidence level of this valuation is *

*iii) The matter is now to be treated as a formal reference and a report will be issued as soon as possible.

Caseworker name *

Date: *

Telephone: *