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HMRC internal manual

Property Income Manual

Other sums treated like premiums: Seeking advice from the Valuation Office Agency

If you need to seek advice from the Valuation Office Agency in connection with any of the provisions of  Chapter 4 Part 4 of CTA09 or Chapter 4 Part 3 of ITTOIA05, please observe the following procedure:

  • ask the VOA initially for a “not negotiated” valuation,
  • do not use form CG20 which is reserved for CGT matters,
  • see PIM2332
  • explain why a valuation is required and set out all the relevant information including a full description of the property and the extent of your taxpayer’s interest in the property,
  • where the VOA does not agree the valuation as returned but reports a “not negotiated” valuation, it may become necessary to ask for a negotiated valuation (see BIM51585 onwards),
  • if agreement cannot be reached between the taxpayer and the VOA, it is the First-tier Tribunal (and not the Lands Chamber of the Upper Tribunal) who resolve the issue. At any such proceedings, you would need the presence of a VOA representative as an expert witness and BAI arranges this. If a hearing on a valuation point is expected, please submit the papers to BAI

Contacting BAI or VOA

For details on how to contact the VOA, please refer to this page of the intranet.

For details on making a submission to BAI please refer to this page of the intranet