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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Time limits and reminding action: reminding for receipt of 3 month report

The VOA (IHTM23002) has a time limit for issuing the 3 month (IHTM23087) report of 60 working days from the receipt of form VOA 1 or VOA 2 (IHTM23041). We have a review date of 70 working days from the issue of these forms to allow the VOA time to issue the report before we remind for it.