GOV.UK
VOA service level agreement: key VOA Time Limits/Targets
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| The following time limits and targets are reflected in the terms of the Service Level Agreement between IHT and the VOA ([IHTM23002](https://www.gov.uk/hmrc-internal-manuals/inheritance-tax-manual/ihtm23002)). Description | Time Limit | Target |
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| Report Initial Appraisal To HMRC - IHT | 10 working days (2 weeks)
30 working days (6 weeks) | 50% of cases within 10 days
96% of cases within 30 days |
| Report agreed value To HMRC - IHT | 1 month
3 months
9 months | 50% of cases reported
75% of cases reported
95% of cases reported |
| Respond to all correspondence | 15 working days (3 weeks) | 90% within 15 days
100% within 20 days |
| Contact the parties following initial instruction from HMRC - IHT | 20 working days (4 weeks) | 100% within time limit |
| Send Detailed Progress Report to HMRC - IHT | 6 months | 100% within time limit |