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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Time limits and reminding action: Our Valuation Office Liaison

In broad terms, Our Valuation Office Liaison provides advice and assistance where things go awry or are not progressing as they should. Our Valuation Office Liaison has direct links with VOA Unit Liaison Officers (as well as VOA Head Office). Briefly, Our Valuation Office Liaison liaison role comprises

  • oversight of the Service Level Agreement (IHTM23242)
  • monitoring and reviewing any problems arising from the VOA (IHTM23002) procedures
  • support and advice in cases of delay or difficulty
  • complaints about the VOA’s handling of the valuation aspect

Cases should be referred to Our Valuation Office Liaison if

  • VOA 1 or 2 acknowledgement slipnot received within 2 months of referral to VOA
  • there has been substantial or embarrassing delay in communicating with the taxpayer or reporting values
  • if there are any complaints received about the VOA’s handling of a case, or
  • there is any other difficulty in obtaining information from the VOA so that, if appropriate, an approach to the VOLO (IHTM23121) may be made

Any cases referred to Our Valuation Office Liaison should be sent under completed cover of a form VOA 5 (IHTM02151). You should provide as much relevant background to the case as possible as well as being specific as to the assistance you need from Our Valuation Office Liaison.