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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 6 month report

There is a time limit within the VOA (IHTM23002) for issuing the 6 month report within 120 working days of receipt of VOA 1 or VOA 2 (IHTM23041) if the valuation remains unsettled. Our internal review date for reminding for the 6 month report is 130 working days from the issue of the VOA 1 or VOA 2.