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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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What to do on receipt of the VOA's final report: types of report

A formal report can take many forms and procedure varies considerably. The VOA (IHTM23002) will endorse his report with one of the following

  • As returned
  • No question need be raised on this valuation
  • The value does not exceed £….
  • Agreed
  • Agreed subject to confirmation