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HMRC internal manual

Inheritance Tax Manual

What to do on receipt of the VOA's final report: report endorsed ‘As returned’

What it means

The VOA (IHTM23002) is able to accept the value returned by the taxpayer. Unless there is information on the file to the contrary the acceptance of their figure will have been notified to the taxpayer by the VOA.


You may prepare an assessment (IHTM31001) for tax, if due. The importance of this endorsement is that in most cases the office will be barred from reopening (IHTM23162) the value at a later date.