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HMRC internal manual

Capital Gains Manual

Land: valuation: introduction: VOA advice must be relied on

IF YOU OBTAIN A VALUATION FROM THE VALUATION OFFICE AGENCY THAT VALUATION MUST BE RELIED UPON.

YOU MUST NOT COMPROMISE THE ADVICE GIVEN BY THE VALUATION OFFICE AGENCY BY TRYING TO NEGOTIATE BETWEEN THE VALUATION OFFICE AGENCY’S VALUATION AND THE TAXPAYER’S.

Similarly, apart from finding out the necessary facts YOU SHOULD NOT ENTER INTO ANY NEGOTIATIONS ON A VALUATION AND NOR SHOULD YOU OFFER ANY OPINION ON A VALUATION.