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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: Lands Tribunal warning letter

If all of the conditions at CG74520 are fulfilled you should write to the taxpayer or their agent in the terms outlined below, amending the draft as required in the light of the circumstances of the particular case, and send a copy to the Valuation Office Agency.

“The Valuation Office Agency has reported to me that it has so far not proved possible to reach agreement about the value of [insert address] on [insert valuation date(s)].

Where agreement cannot be reached there is an independent tribunal, the Lands Tribunal, (the Lands Chamber of the Upper Tribunal) which has the power to determine valuations of land where that value arises in any appeal. My next action will be to consider whether to take the necessary steps to close the enquiry and issue an amendment, and to prepare as necessary in anticipation of a possible reference to the Lands Tribunal. Before I do so you may wish to consider whether it is still possible for you to reach agreement with the Valuation Office Agency. If so you should contact the VOA to resume negotiations.

As the Lands Tribunal is a Chamber of the Upper Tribunal if a reference to the Lands Tribunal is necessary, either directly by the taxpayer, or by the First-tier Tribunal following an appeal by the taxpayer about the underlying tax treatment, then HMRC will be represented by the Board’s Solicitor. The Lands Tribunal also has the power to award costs.”

The Lands Tribunal publishes a leaflet explaining their procedures (web) (PDF 233KB). The full web address is

“I have sent a copy of this letter to the Valuation Office Agency and will, for a short period, suspend further action.”

The Lands Tribunal Warning letter refers to cases involving land in England and Wales. In cases involving land in Scotland and Northern Ireland the letter should be suitably redrafted and reference made to the information available from those tribunals.