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HMRC internal manual

Enquiry Manual

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HM Revenue & Customs
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Determine who can support the enquiry: Valuation Office Agency Advice: Contacting the Valuer before an Enquiry

You may find that contacting the District Valuer before opening an enquiry may in some cases remove the need for a formal enquiry into the valuation aspects of a return, see EM1051.

The Valuation Office Agency (VOA) similarly provides initial informal advice and ‘not negotiated’ valuations which are supplied by the District Valuer without contacting the taxpayer.

You should consider requesting a ‘not negotiated’ valuation as this often provides a means of checking the valuation quickly and without the need for an enquiry.[]()

Under the Service Level Agreement with the VOA , the valuer will normally provide you with a valuation within an average of 20 working days. The VOA carries out an initial sift of valuation requests so that those valuations that appear readily acceptable are returned swiftly.

It will assist your risk assessment of a return if you ask for a ‘not negotiated’ valuation as soon as possible after a return has been filed.

Where you ask for a ‘Not negotiated’ valuation, you should let the valuer know the date the enquiry window closes.

A list of named liaison valuers in each District Valuation Unit can be found at VOA. See EM1051 to find your nearest District Valuer is and how you can contact them.