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HMRC internal manual

Compliance Handbook

How to do a compliance check: using inspection powers: inspections by the Valuation Office Agency: general

Technical guidance about this power is at CH25380.

The Valuation Office Agency (VOA) carry out valuation work to assist with compliance checks involving the taxes listed below. The majority of valuation visits are carried out with the co-operation of the relevant person. It is not anticipated that the VOA will need to use formal inspection powers in most cases.

Although the VOA valuer will be supported by an adviser within the Valuation Office’s Chief Executive’s Officer (CEO) the valuer may need you to

  • ask the tribunal to approve the inspection, or
  • assess a penalty for the relevant person’s deliberate obstruction of a tribunal-approved inspection.

An officer, including a valuer from the VOA, may enter and inspect premises for the purpose of valuing the premises if the valuation is reasonably required for the purpose of checking any person’s position regarding

  • income tax or
  • corporation tax.

An officer may also enter premises and inspect the premises and any other property on the premises for the purpose of valuing, measuring or determining the character of the premises or property if the valuation, measurement or determination is reasonably required for the purpose of checking any person’s position regarding

  • capital gains tax,
  • corporation tax in respect of chargeable gains,
  • inheritance tax,
  • stamp duty land tax or
  • stamp duty reserve tax.

Valuation inspections may only be carried out if

  • the inspection is at a time agreed by a relevant person or
  • the inspection has been approved by the tribunal, see CH25380.

This guidance is about your role when

  • the VOA valuer needs to carry out a tribunal-approved inspection, see CH256200 

and

  • the VOA valuer’s tribunal-approved inspection is deliberately obstructed, see CH256300.