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HMRC internal manual

Capital Gains Manual

Private residence relief: permitted area: no agreement: assistance from Capital Gains Technical Group

On receipt of your report Capital Gains Technical Group will,

  • Review the case and ensure that all necessary matters have been taken into account
  • Report to the Chief Executive’s Office of the Valuation Office Agency so that they can review the VOA’s papers in order to authorise a caseworker to appear as your expert witness at any appeal hearing
  • Give advice on the argument to be presented to the Tribunal
  • Give advice on the introduction of expert evidence from the Valuation Office Agency.

When you receive confirmation from Capital Gains Technical Group that the Valuation Office Agency has been authorised to appear as your expert witness you will be advised further as to when you may take the necessary steps to conclude your enquiry.

You must notify Capital Gains Technical Group and the VOA immediately in any circumstance where you are, or you may be, required to close your enquiry before the VOA has prepared their expert report. For example, where the taxpayer has applied for a closure notice, or assessment time limits are imminent.