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HMRC internal manual

Capital Gains Manual

Land: valuation: action by Valuation Office Agency: receipt of request for negotiated valuation

The Valuation Office Agency aim to report ‘negotiated’ valuation cases within an average time period of 100 working days of receiving your request. Within that time you should usually receive either an agreed valuation or an unagreed valuation if agreement cannot be reached.

The Valuation Office Agency is responsible for keeping the taxpayer informed. The Valuation Office Agency will make contact with the taxpayer within 20 working days of receipt of a request for an agreed valuation wherever possible. The taxpayer will also be kept informed if there is a 20 working day delay in responding to a communication.

If the VOA needs further information from the taxpayer which is important in enabling a valuation to be carried out, and is unable to obtain that information from the taxpayer, they will contact you and ask you to obtain the information from the taxpayer, using your formal information powers where necessary.