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HMRC internal manual

Inheritance Tax Manual

Procedure in the VOA: multi-property cases

Where more than one property is to be valued there may be more than one geographical unit (IHTM23002) handling the valuation. Distinction should be made between

  • multi-unit cases, and
  • part cases within one unit

Multi-unit cases occur where valuations are required of properties situated in 2 or more VOA units. Each unit referral will be treated as a separate case with the VOA (IHTM23002). A separate request form is used for each unit referral. Where similar types of property exist in more than one unit, the units liaise as necessary. The co-ordinating role will usually be assumed by the unit with the greatest number of properties to value.

Part cases within one unit occur in cases with 2 or more properties which are dealt with by different local VOA offices within the unit. They comprise a single case for registration purposes. A case can only be registered at one location within a unit. As such, a case co- ordinator for the unit is nominated by the VOA, normally in the location dealing with the leading property, and that person is responsible for ensuring the smooth running of the valuation aspect as a whole and for reporting and liaising with us. VOA staff are encouraged in these circumstances to report sequentially, as the various elements are settled, and not to defer matters until all aspects have been agreed. However, you should keep an eye open in such cases to ensure that you are informed as individual aspects are settled.