IHTM23000 - Land and Buildings: contents

IHTM23011	Chart
IHTM23012	What information does form IHT405 contain?
IHTM23013	Page 1 of form IHT405
IHTM23014	Pages 2 and 3 of form IHT405
IHTM23015	Page 4 of form IHT405 Special factors
IHTM23016	Page 4 of form IHT405 Property sale
IHTM23017	Special interests or valuation matters that need to be considered before referral to the VOA
IHTM23018	Exceptions where no referral to the VOA is necessary
IHTM23019	What you should do if the form IHT405 is not provided with the IHT400

Making a reference to the VOA

IHTM23031	Introduction
IHTM23032	The objectives of the procedures for dealing with the VOA
IHTM23033	When to make a referral to the VOA
IHTM23034	Which type of valuation is appropriate?

How to make formal referrals

IHTM23041	Introduction to VOA 1 and VOA 2
IHTM23042	Completion of part 1 of form VOA 1
IHTM23043	Completion of part 1 of form VOA 2
IHTM23044	Completion of part 2 of forms VOA 1 and VOA 2
IHTM23045	Form VOA 3
IHTM23046	Multi-property valuations
IHTM23047	Multi-event referrals
IHTM23048	Making a referral to the VOA in Scotland from Nottingham or Belfast
IHTM23049	Making a referral to the VLA in Northern Ireland from Edinburgh or Nottingham
IHTM23050	What to do when the forms have been completed

Making a reference to the VOA

IHTM23060	Informal referrals
IHTM23061	Notifying the taxpayer that a referral has been made
IHTM23062	Enquiries from the taxpayer whilst the report is still outstanding
IHTM23063	File administration

Communications with the VOA

Acknowledgements

IHTM23072	The acknowledgement slip
IHTM23073	Information found on the acknowledgement slip
IHTM23074	What to do with the information provided by the VOA
IHTM23075	Should an enquiry be logged?

Interim reports

IHTM23081	Introduction
IHTM23082	Monetary parameters
IHTM23083	Liaison with Litigation Section
IHTM23084	Initial agricultural relief report
IHTM23085	Lack of co-operation by the taxpayer
IHTM23086	Property in the market for sale
IHTM23087	3 month report
IHTM23088	6 month report/case conference
IHTM23089	Stalled negotiations
IHTM23090	Negotiation impasse and appeal reports

Time limits and reminding action

IHTM23101	Reminding for receipt of acknowledgement slip
IHTM23102	Reminding for receipt of 3 month report
IHTM23103	Reminding for receipt of 6 month report
IHTM23104	Reference to Team Leader or TSS
IHTM23105	Our Valuation Office Liaison

Contacting the VOA

IHTM23111	Introduction
IHTM23112	When to use e-mail
IHTM23113	Accessing information on the e-mail address of the relevant person
IHTM23114	Contact points
IHTM23115	VOA 4
IHTM23116	Guidance on completion of VOA 4
IHTM23117	Issue of form VOA 3 and 4 by e-mail
IHTM23118	GSI addresses and mailpoints
IHTM23119	Sending paper information
IHTM23120	Telephoning the VOA
IHTM23121	Valuation Office Liaison Officer
IHTM23122	Information received from taxpayer, whilst papers are with the VOA

Other communications received from the VOA

IHTM23131	VOA requires further information
IHTM23132	Taxpayer's figure is unacceptable
IHTM23133	Property in the market for sale

What to do on receipt of the VOA's final report

IHTM23141	Introduction
IHTM23142	Procedure on receipt of the report
IHTM23143	Types of report
IHTM23144	Report endorsed 'As returned'
IHTM23145	Report endorsed 'No question need be raised on this valuation'
IHTM23146	Report endorsed 'The value does not exceed £....'
IHTM23147	Report endorsed 'Agreed'
IHTM23148	Report endorsed 'Agreed subject to confirmation'
IHTM23153	Contacting the taxpayer following receipt of the VOA's report

Issues that may arise after receipt of the VOA's final report

IHTM23162	Re-opening valuations
IHTM23163	Penalties

Special valuation matters

IHTM23171	Agricultural land occupied by a partnership
IHTM23172	Agricultural relief claimed on the land
IHTM23173	Benefit of building contracts
IHTM23174	Business premises owned by the deceased and occupied by a partnership terminating on the relevant transfer
IHTM23175	Business relief claimed on the land
IHTM23176	Cesser of annuity/annuity charged on the land
IHTM23177	Conditional exemption claimed on the land
IHTM23178	Crop quotas other than milk or potato quotas
IHTM23179	Goodwill
IHTM23180	Growing crops
IHTM23181	Housing associations/sheltered housing schemes
IHTM23182	Improvement grants for residential properties
IHTM23183	Joint property - valuation of a fractional share
IHTM23184	Jointly owned land sold under a binding contract entered into after the death
IHTM23185	Land sold under a binding contract entered into after the death
IHTM23186	Land subject to a binding contract for sale at the date of death
IHTM23187	Land subject to compulsory acquisition
IHTM23188	Land subject to loans under the Land Improvement Acts
IHTM23189	Lease for life
IHTM23190	Lease for life reserved by the transferor or granted by transferee in fulfilment of a condition
IHTM23191	Lease for life granted gratuitously
IHTM23192	Occupation of settled property amounting to a lease for life
IHTM23193	Leasehold Reform Act 1967
IHTM23194	Lordships of the Manor and Baronial Titles
IHTM23195	Machinery and plant
IHTM23196	Milk quotas
IHTM23197	Minerals
IHTM23198	Partnership property
IHTM23200	Property acquired under right to buy legislation
IHTM23201	Property claimed to be subject to right of occupation by a third party
IHTM23202	Property let to a company in which the deceased was interested
IHTM23203	Property subject to damage affecting its value
IHTM23204	Property subject to an enforceable right of occupation by a third party
IHTM23205	Purchaser's interest under a binding contract to purchase
IHTM23206	Related property
IHTM23207	Timeshares
IHTM23208	Woodlands relief claimed on the land
IHTM23209	Prior agreement cases

Procedure in the VOA

IHTM23221	Outline of the valuation procedure
IHTM23222	Initial appraisal
IHTM23223	Inspection and valuation
IHTM23224	Negotiation
IHTM23225	Determination
IHTM23226	Litigation
IHTM23227	Case progression
IHTM23228	Multi-property cases

VOA service level agreement

IHTM23241	Monitoring VOA performance
IHTM23242	Key VOA Time Limits/Targets

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