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HMRC internal manual

Capital Gains Manual

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

If you receive any contact from the taxpayer during the period in which action is being taken to prepare the valuation dispute for a possible reference to the Lands Tribunal you may explain what action is being taken. If the taxpayer wishes to resume or pursue negotiations with the Valuation Office Agency at any time this should be encouraged. You should not imply that this will result in any alteration to the Valuation Office Agency’s valuation and you cannot commit the Valuation Office Agency to extensive negotiations.

If the taxpayer has no further evidence to offer the Valuation Office Agency may wish to do no more than to acknowledge any further communication. Negotiations which were unsuccessful within a reasonable time scale cannot be pursued indefinitely.