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HMRC internal manual

Inheritance Tax Manual

Other communications received from the VOA: taxpayer's figure is unacceptable

If the VOA (IHTM23002) is unable to accept the taxpayer’sfigures, they will notify the taxpayer of the revised valuation on form VO 1001.

If there is no response from the taxpayer within 4 weeks the VOA will

  • send a reminder on form VO 1002, and
  • hold the papers a further 2 weeks

At the end of that period the VOA will send an interim report (IHTM23081),or seek assistance, as appropriate.