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HMRC internal manual

Compliance Handbook

From
HM Revenue & Customs
Updated
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How to do a compliance check: using inspection powers: inspections by the Valuation Office Agency: tribunal approved inspections

The Valuation Office Agency (VOA) valuer may need to carry out an inspection that has been approved by the tribunal.

After receiving advice from the Chief Executive Office’s (CEO) Adviser the valuer will discuss the case with you.

You must have agreement from an authorised officer for an application to be made to the tribunal. Complete a submission to the authorised officer using the template IT01_02 found in SEES Forms and Letters.

Your submission should be along the lines set out at CH260500 and

  • contain the advice given to the valuer by the CEO Adviser

and

  • any representations the valuer has received from the person whose tax position is the subject of the inspection and
  • the occupier of the premises.

Give the valuer a copy of your submission.

The authorised officer to whom you make your submission will be the officer responsible for other authorisation matters connected to your compliance check. The authorised officer should reply to you using the same template. If the tribunal approves the inspection send the inspection notice to the valuer with the authorised officer’s reply to your submission. The CEO Adviser will ensure that the valuer has received the appropriate level of training to issue the notice.