Land: valuation: when and how to ask for a negotiated valuation
You should ask for a negotiated valuation where
- following receipt of a ‘not negotiated’ valuation where that valuation is not accepted by the taxpayer, see CG74400
- the valuation is unusually complex and it is clear that discussion between the VOA and the taxpayer is necessary and/or specifically requested by the taxpayer.
If the Valuation Office Agency has previously been asked to give an opinion on a ‘not negotiated’ basis in relation to a valuation request using form CG20 you should not use a form CG20 again in requesting a negotiated valuation. Your request for a negotiated valuation should be made by memo.
If the Valuation Office Agency has not previously considered the returned valuation you should use a form CG20.