IHTM23050 - How to make formal referrals: what to do when the forms have been completed

You should attach to the outgoing VOA 1 or VOA 2

• a copy of the IHT405 (remember to copy both sides)
• form VOA 3, if used
• any professional valuation provided by the taxpayer
• any plans, and
• any other relevant correspondence from taxpayer (see IHTM23045)

If you send a valuation to the VOA ( IHTM23002) they will usually retain it (This text has been withheld because of exemptions in the Freedom of Information Act 2000)). If you find it necessary to have access to it, for example because it also includes a detailed valuation of household goods, or information in connection with a deduction for agricultural relief, you should either

• file a copy before sending the valuation, or
• add a request for its return on form VOA 3 ( IHTM23045)

In addition to the above papers, you should also provide the VOA with any information which may be helpful to him in arriving at his opinion of value. The following are examples of what to do in common situations

• If there has been a previous reference to the VOA

provide the VOA with

• If the taxpayer has asked for the value to be negotiated by the VOA, inform the VOA accordingly using VOA 3.
• If there is information on our file but not on form IHT405 that the property has been sold, or is about to be sold, give this information to the VOA.

Where the IHT405 or schedule includes property in respect of which an opinion of value is not required, for example, because it attracts spouse or civil partner exemption ( IHTM11031) ( IHTM11032) you should

• cross through that item on the IHT405/schedule, and
• make the position clear to the VOA (using VOA 3 if necessary)

Once the forms VOA 1 or 2 are completed and you have attached all the relevant information you should send it to the relevant administrative support unit ( IHTM23002).

You will then need to add a review date to the file to await the return of the acknowledgement ( IHTM23072) from the VOA, as per the reviewing instructions ( IHTM23101). (This text has been withheld because of exemptions in the Freedom of Information Act 2000)