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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Special valuation matters: prior agreement cases

If you receive - either directly from the taxpayer or from the VOA (IHTM23002) - a request for an early referral to be made to the VOA, to inspect and/or agree the valuation of a property prior to completion of the IHT Account (IHTM10011), you should refer the request to Our Valuation Office Liaison. They will liase with the VOA and agree an appropriate course of action.