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HMRC internal manual

Inheritance Tax Manual

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                                                                                  |