This part of GOV.UK is being rebuilt – find out what beta means

HMRC internal manual

Inheritance Tax Manual

Procedure in the VOA: case progression

For cases not settled within the ‘initial appraisal’ (IHTM23222) stage, the VOA (IHTM23002) procedures are designed to ensure that substantive action is taken within each successive ‘20 working day’ cycle. For example, where required, the VOA are expected

  • to contact the taxpayer to arrange an inspection, or at least to notify the working reference (and valuer dealing with the case) and the prospective timetable for further action, within the first 20 working days of receipt of the referral
  • to put forward an alternative opinion of value within 40 working days
  • to remind 20 working days after contacting the taxpayer and to tell us (and to seek advice) if there is still no response after a further 10 working days