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HMRC internal manual

Capital Gains Manual

From
HM Revenue & Customs
Updated
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Private residence relief: the entity of the dwelling house: advice of Valuation Office Agency

The Valuation Office Agency (VOA) can assist you in making your decision as to whether one building is within the curtilage of another by providing an opinion and, where appropriate, they can appear as an expert witness on the issue at any subsequent Tribunal hearing. However the responsibility for concluding the question of whether one building is within the curtilage of another lies with the Inspector.

Where you are unable to reach agreement with the taxpayer on the question of curtilage and your decision has relied on or is supported by the opinion of the VOA, you should inform the VOA that the caseworker may be required to appear as an expert witness at any subsequent hearing of the appeal.

In the majority of cases the question of curtilage will only arise where the question of the permitted area is at issue, see CG64800+. In such cases you should follow the guidance at CG64878 and make a report to Capital Gains Technical Group. Capital Gains Technical Group will review the case and report to the Chief Executive’s Office of the Valuation Office Agency to authorise a caseworker to appear as your expert witness at any appeal hearing.

If the question of curtilage arises in a case where the permitted area is not at issue and you are unable to reach agreement with the taxpayer, you should make a report to Capital Gains Technical Group along the lines of that set out at CG64878.