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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Interim reports: 6 month report/case conference

:
All cases reaching 120 working days without resolution are subject to a joint review, triggered by the VOA (IHTM23002). This should be used to establish the most appropriate way forward (IHTM23081) and a case plan. In practice, you should receive a written report from the VOA or should ask for one, even if the position is discussed orally. See IHTM23103 for what to do if the interim report is not sent on time.

Cases within PC&S should be referred to TSS for consideration.   
  
In Compliance Group you should consider the valuations on offer in relation to the circumstances of the case as a whole and discuss them fully by phone with the VOA. Your conversation should also consider all the options available and reach a decision as to the best way to progress matters (such as, by further negotiations, compromise, writing or speaking to the parties yourself, or an appeal report ([IHTM23090](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm23090))). Following this you should agree an anticipated timetable of events and further reviews. After the review confirm the agreed way forward in writing.   
  
Further joint reviews should take place at succeeding 6-monthly intervals, as necessary, with regular dialogue in the interim at intervals of no longer than 6 weeks.   
  
If the valuation is still outstanding more than 12 months after referral to the VOA you should consult your Team leader (if you are in Compliance Group) or refer the case to TSS (if you are in PC&S).