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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Land valuation cases: procedures for issue of the NOD

In almost every case Litigation will prepare and issue the Notice of Determination (NOD) and deal with any aspects that relate to it. Examples of NODs are given later in this section of the manual.

Example 1 (IHTM37091) applies for transfers of value on or after 25 July 1986 where the land concerned is in England or Wales and there is no agricultural property.

Example 2 (IHTM37092) applies for transfers of value on or after 25 July 1986 where the land concerned is in England or Wales and there is agricultural property. It is important that the NOD quotes the value, location and area of any agricultural land eligible for relief.

In all cases:

  • The correct NOD form must be used.
  • Litigation will draft NODs involving land in England and Wales, Scotland or Northern Ireland.
  • The correct statutory references must be made.
  • NODs, that are identical in terms, and a covering letter must be sent to all the liable people (for example, trustees or executors) and to any agents acting.
  • The covering letter should give the background to the previous conduct of the case that has lead to the NOD being issued. It should mention that copies of the NOD are being sent to any other liable persons and to the agents.
  • The NOD is a formal document and must be factually correct in every detail. You must re-type any amendments. It is essential that there should be no manuscript additions or amendments.
  • You should file a copy of the covering letter and two copies of each NOD issued in a red NOD folder at the front of the file.
  • The file must be passed without delay to the Appeals Team in Litigation to record that the NOD has been issued.