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HMRC internal manual

Capital Gains Manual

Land: valuation: unagreed: action by Capital Gains Technical Group

Capital Gains Technical Group will consider the report and if approved the papers will be returned to you so that the enquiry can be formally closed and necessary amendments made on the basis of the valuations in the Valuation Office Agency’s appeal report.

However before taking formal action you should write to the taxpayer and advise him of the current position and what is to happen next. Repeat the contents of the Lands Tribunal warning letter at CG74521, and say that the Valuation Office Agency are ready to resume negotiations.

Allow a month for any response from the taxpayer. If the taxpayer has not responded contact the VOA to see if they have been approached directly. If meaningful negotiations have not been resumed proceed to closure of the enquiry and inform the taxpayer.