CG64868 - Private residence relief: permitted area: Report from Valuation Office Agency (VOA)

Following an inspection of the property and, where appropriate, negotiation with the taxpayer, the VOA will report either:

• As returned - where the taxpayer’s opinion of the permitted area is accepted, or
• Agreed - where the VOA has negotiated with the taxpayer and an agreement has been reached, or
• Unagreed - where the VOA has been unable to reach agreement with the taxpayer.

Where you receive an ‘as returned’ or ‘agreed’ report you may proceed to agree the amount of any gain on the basis of the VOA’s report.

Where you receive an ‘unagreed’ report you should refer to the guidance at CG64878.