In non-taxpaying cases there is no need to tell the taxpayer at
any stage about our referral to the VOA (
IHTM23002) unless, of course, this
leads to the relevant threshold being exceeded.
For taxpaying cases, as the supporting notes to the HMRC
Account indicate that, generally speaking, property values will be
referred to the VOA for consideration, existing (published)
practice is not to write to a professional agent simply to confirm
a referral. This will be particularly relevant to VOA-only cases
dealt with by PC&S. But if you are writing to a Personal
Applicant, or to a professional agent about another matter, then
mention it at the same time.
