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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Contacting the VOA: Valuation Office Liaison Officer

A liaison arrangement exists between this office and the VOA (IHTM23002) Chief Executive’s office through the latter’s representative known as the Valuation Office Liaison Officer (VOLO). The VOLO visits us regularly and is in day to day contact with Our Valuation Office Liaison.

This is mainly to discuss

  • special problems of valuation which cannot be resolved between individual caseworkers and valuers,
  • any problems experienced with individual valuers (such as delay in reporting a case), and
  • complaints about the VOA’s handling of particular valuations

Refer any case via your Team Leader (Compliance Group, or TSS (PC&S), to TG ) (problem of valuation) or Our Valuation Office Liaison (delay in reporting) which might benefit from a discussion with him.