This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Employment Income Manual

Living accommodation: Section 107 ITEPA 2003: District Valuer's valuation not accepted

Section 107 ITEPA 2003

For advice on consulting the District Valuer in cases where the market value basis is used to calculate the cost of providing the living accommodation under Section 107 ITEPA 2003 see EIM11478.

Where an employee does not accept the District Valuer’s not negotiated valuation tell him or her that the District Valuer will be asked to enter into negotiations directly or with any professional adviser. Ask the District Valuer to enter directly into negotiations and to report either:

  • an agreed value, or
  • a defensible on appeal figure.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)