IHTM23122 - Contacting the VOA: information received from taxpayer, whilst papers are with the VOA

Sometimes

• the taxpayer provides further information concerning the property, or
• the property is sold

whilst the valuation is still under consideration by the VOA ( IHTM23002)

Relay such information to the VOA immediately, either by telephone, or by e-mail using form VOA 4 ( IHTM23115) wherever possible.