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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Making a reference to the VOA: introduction

Once you have examined the form IHT405, obtained all the information you need and considered any special valuation issues you should refer the property to the VOA (IHTM23002) unless the case falls into one of the exceptions (IHTM23018) where no valuation is required. There are three different types of referral to the VOA, which are

  • a request for a formal valuation on form VOA 1
  • a request for a formal valuation on form VOA 2
  • a request for an informal valuation