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HMRC internal manual

Inheritance Tax Manual

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

What it means

The VOA (IHTM23002) has the taxpayer’s agreement to his o/v (IHTM23141) in writing.


Deal with the case in the normal way.

With increases in value consider the need to raise an assessment immediately. With decreases that result in a repayment of tax you should make the repayment subject to the instructions relating to repayments of tax (IHTM31601).