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HMRC internal manual

Shares and Assets Valuation Manual

Correspondence and Customer Service: Delivery of Work to General Teams

Valuers should look at all post or files received on the day of receipt with a view to identifying, and taking appropriate action on, any cases which have been wrongly delivered, or which require attention out of turn. This may be because they have been delayed elsewhere, are actual or potential complaint cases, involve deadlines and so on.

When a valuer is absent from duty, arrangements must be made for his / her work to be looked at whilst he / she is away.

  Additional Guidance: SVM150000