What it means
The VOA (
IHTM23002) has the taxpayer's agreement
to his o/v (
IHTM23141) in writing.
Action
Deal with the case in the normal way.
With increases in value consider the need to raise an
assessment immediately. With decreases that result in a repayment
of tax you should make the repayment subject to the instructions
relating to repayments of tax (
IHTM31601).
