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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: information powers: rules that apply to all notices: Valuation matters

The progress of any compliance check involving a valuation carried out by the Valuation Office Agency (VOA) remains your responsibility. You should actively monitor the progress of any valuation undertaken to ensure the Valuer is not faced with any unnecessary delay in reaching agreement.

The Valuer will provide you with regular progress reports and will let you know if there are any delays in obtaining information or agreement during a check. You should use your information powers on behalf of the Valuer to obtain information and overcome delays.