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HMRC internal manual

Shares and Assets Valuation Manual

Liaison with Valuation Office Agency and other offices: References to the Valuation Office Agency - Risk Assessment

SAV is charged for the services provided by the Valuation Office Agency (VOA). It is therefore essential that references to the VOA are only made when it is cost effective to do so.

Before any opinion of value is sought from the VOA, a risk assessment of the property values (or other assets) must be undertaken in accordance with the latest best practice within SAV. If, following a risk assessment of the property values, a referral to the VOA is required, request either a not negotiated value or a negotiated value from the VOA.


  Additional Guidance: SVM150000