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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Land and Buildings: contents

Introduction
  1. IHTM23001
    Introduction
Who values interests in land?
  1. IHTM23002
    Who values interests in land?
Investigation of form IHT405
  1. IHTM23018
    Investigation of form IHT405: Exceptions where no referral to the VOA is necessary
Making a reference to the VOA
  1. IHTM23031
    Making a reference to the VOA: Introduction
Communications with the VOA: Interim reports
  1. IHTM23084
    Communications with the VOA: Interim reports: Initial agricultural relief report
  2. IHTM23085
    Communications with the VOA: Interim reports: Lack of co-operation by the taxpayer
  3. IHTM23086
    Communications with the VOA: Interim reports: Property in the market for sale
  4. IHTM23087
    Communications with the VOA: Interim reports: 3 month report
  5. IHTM23088
    Communications with the VOA: Interim reports: 6 month report/case conference
  6. IHTM23089
    Communications with the VOA: Interim reports: Stalled negotiations
  7. IHTM23090
    Communications with the VOA: Interim reports: Negotiation impasse and appeal reports
Communications with the VOA: Time limits and reminding action
  1. IHTM23102
    Communications with the VOA: Time limits and reminding action: Reminding for receipt of 3 month report
  2. IHTM23103
    Communications with the VOA: Time limits and reminding action: Reminding for receipt of 6 month report
  3. IHTM23105
    Communications with the VOA: Time limits and reminding action: Our Valuation Office Liaison
Communications with the VOA: Contacting the VOA
  1. IHTM23121
    Communications with the VOA: Contacting the VOA: Valuation Office Liaison Officer
Communications with the VOA: Other communications received from the VOA
  1. IHTM23131
    Communications with the VOA: Other communications received from the VOA: VOA requires further information
  2. IHTM23132
    Communications with the VOA: Other communications received from the VOA: Taxpayer's figure is unacceptable
  3. IHTM23133
    Communications with the VOA: Other communications received from the VOA: Property in the market for sale
What to do on receipt of the VOA's final report
  1. IHTM23141
    What to do on receipt of the VOA's final report: Introduction
  2. IHTM23143
    What to do on receipt of the VOA's final report: Types of report
  3. IHTM23144
    What to do on receipt of the VOA's final report: Report endorsed 'As returned'
  4. IHTM23145
    What to do on receipt of the VOA's final report: Report endorsed 'No question need be raised on this valuation'
  5. IHTM23146
    What to do on receipt of the VOA's final report: Report endorsed 'The value does not exceed £....'
  6. IHTM23147
    What to do on receipt of the VOA's final report: Report endorsed 'Agreed'
  7. IHTM23148
    What to do on receipt of the VOA's final report: Report endorsed 'Agreed subject to confirmation'
  8. IHTM23153
    What to do on receipt of the VOA's final report: Contacting the taxpayer following receipt of the VOA's report
Issues that may arise after receipt of the VOA's final report
  1. IHTM23162
    Issues that may arise after receipt of the VOA's final report: Re-opening valuations
  2. IHTM23163
    Issues that may arise after receipt of the VOA's final report: Penalties
Special valuation matters
  1. IHTM23171
    Special valuation matters: Agricultural land occupied by a partnership
  2. IHTM23172
    Special valuation matters: Agricultural relief claimed on the land
  3. IHTM23173
    Special valuation matters: Benefit of building contracts
  4. IHTM23174
    Special valuation matters: Business premises owned by the deceased and occupied by a partnership terminating on the relevant transfer
  5. IHTM23175
    Special valuation matters: Business relief claimed on the land
  6. IHTM23176
    Special valuation matters: Cesser of annuity/annuity charged on the land
  7. IHTM23177
    Special valuation matters: Conditional exemption claimed on the land
  8. IHTM23178
    Special valuation matters: Crop quotas other than milk or potato quotas
  9. IHTM23179
    Special valuation matters: Goodwill
  10. IHTM23180
    Special valuation matters: Growing crops
  11. IHTM23181
    Special valuation matters: Housing associations/sheltered housing schemes
  12. IHTM23182
    Special valuation matters: Improvement grants for residential properties
  13. IHTM23183
    Special valuation matters: Joint property - valuation of a fractional share
  14. IHTM23184
    Special valuation matters: Jointly owned land sold under a binding contract entered into after the death
  15. IHTM23185
    Special valuation matters: Land sold under a binding contract entered into after the death
  16. IHTM23186
    Special valuation matters: Land subject to a binding contract for sale at the date of death
  17. IHTM23187
    Special valuation matters: Land subject to compulsory acquisition
  18. IHTM23188
    Special valuation matters: Land subject to loans under the Land Improvement Acts
  19. IHTM23189
    Special valuation matters: Lease for life
  20. IHTM23190
    Special valuation matters: Lease for life reserved by the transferor or granted by transferee in fulfilment of a condition
  21. IHTM23191
    Special valuation matters: Lease for life granted gratuitously
  22. IHTM23192
    Special valuation matters: Occupation of settled property amounting to a lease for life
  23. IHTM23193
    Special valuation matters: Leasehold Reform Act 1967
  24. IHTM23194
    Special valuation matters: Lordships of the Manor and Baronial Titles
  25. IHTM23195
    Special valuation matters: Machinery and plant
  26. IHTM23196
    Special valuation matters: Milk quotas
  27. IHTM23197
    Special valuation matters: Minerals
  28. IHTM23198
    Special valuation matters: Partnership property
  29. IHTM23200
    Special valuation matters: Property acquired under right to buy legislation
  30. IHTM23201
    Special valuation matters: Property claimed to be subject to right of occupation by a third party
  31. IHTM23202
    Special valuation matters: Property let to a company in which the deceased was interested
  32. IHTM23203
    Special valuation matters: Property subject to damage affecting its value
  33. IHTM23204
    Special valuation matters: Property subject to an enforceable right of occupation by a third party
  34. IHTM23205
    Special valuation matters: Purchaser's interest under a binding contract to purchase
  35. IHTM23206
    Special valuation matters: Related property
  36. IHTM23207
    Special valuation matters: Timeshares
  37. IHTM23208
    Special valuation matters: Woodlands relief claimed on the land
  38. IHTM23209
    Special valuation matters: Prior agreement cases
Procedure in the VOA
  1. IHTM23221
    Procedure in the VOA: Outline of the valuation procedure
  2. IHTM23222
    Procedure in the VOA: Initial appraisal
  3. IHTM23223
    Procedure in the VOA: Inspection and valuation
  4. IHTM23224
    Procedure in the VOA: Negotiation
  5. IHTM23225
    Procedure in the VOA: Determination
  6. IHTM23226
    Procedure in the VOA: Litigation
  7. IHTM23227
    Procedure in the VOA: Case progression
  8. IHTM23228
    Procedure in the VOA: Multi-property cases
VOA service level agreement
  1. IHTM23241
    VOA service level agreement: Monitoring VOA performance
  2. IHTM23242
    VOA service level agreement: Key VOA Time Limits/Targets