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HMRC internal manual

Inheritance Tax Manual

VOA service level agreement: monitoring VOA performance

Centralised management information is made available to us by the VOA (IHTM23002) about workflows and the age of work on hand. This is used to monitor VOA performance, so that we have a central overview of all outstanding cases that are of a specific age (for example, one year). This enables us to ensure that the right procedural steps have been taken and/or to provide advice and assistance, as necessary. This assists in the identification of potential problem cases sooner and enables matters to be got moving before the problem reaches the two-year stage (when our general reviews commence).