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HMRC internal manual

Inheritance Tax Manual

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

What it means

The VOA (IHTM23002) has agreed the value verbally with the taxpayer but has not received their written confirmation.

Note that the VOA will often be negotiating with the estate agent/chartered surveyors, who having provisionally agreed a value need to obtain the consent of the taxpayer.


If the agreed value results in additional tax being payable, then you should

  • remind the taxpayer of the VOA’s o/v (IHTM23141) by letter; and
  • enclose an assessment for additional tax.

If the agreed value results in a repayment of tax then ask the taxpayer to

  • confirm their agreement to the VOA’s reported figure; and
  • apply for the repayment. This is subject to the instructions relating to repayments of tax.(IHTM31601)

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What if the taxpayer does not respond to our communication?

In cases where despite two reminders the taxpayer neither

  • pays the assessed tax; nor
  • confirms their agreement

consult your Team Leader (if you are in Compliance Group) or refer the case to TSS (if you are in PC&S).

When making any submission give details including the amount of extra tax due because of the VOA’s revised figure.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)

If a determination is warranted ask the VOA to furnish an appeal report (IHTM23090).