Land: valuation: negotiated valuation
If the Valuation Office Agency is able to reach agreement with the taxpayer that agreement will be reported to you on form V1171. The agreed valuation should be used in settling the open enquiry etc.
If the Valuation Office Agency is unable to reach agreement a valuation will be reported to you which is unagreed. On receipt of that valuation you should take the actions set out at CG74500+.