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HMRC internal manual

Compliance Handbook

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

If a tribunal-approved inspection is deliberately obstructed the VOA valuer will, after receiving advice from the Chief Executive Office’s (CEO) Adviser, discuss the case with you.

Get all the facts about the course of the inspection from the valuer and make a submission, including the advice received from the CEO Adviser, to the authorised officer for agreement to assess an initial penalty of £300. Make your submission using template IT07 found in SEES, following the guidance at CH260500.

If the authorised officer agrees your proposal to issue a penalty you should follow the guidance at CH270100. Follow this guidance on each subsequent occasion that the valuer, after receiving advice from the CEO Adviser, requests daily or tax-related penalty action. Use the appropriate submission template each time.

You will be responsible for issuing the penalty notice and creating the penalty charge. You will also need to handle any subsequent appeal, review or collection issues that might arise.