IHTM23153 - What to do on receipt
of the VOA's final report: contacting the taxpayer following
receipt of the VOA’s report
Generally, we need to follow up receipt of the VOA (
IHTM23002) report by contacting the
taxpayer fairly quickly because
- we have given a public commitment to this
effect in the November 1999 IHT Newsletter. This explained that, as
the VOA does not always contact the taxpayer about an offered
valuation, we would, in consequence, contact the taxpayer to
apprise them of the position.
- feedback from subsequent external surveys
has indicated that there is often a ‘black hole’ in
taxpayers knowledge of the state of progress at this stage –
the combination of VOA and our practice (of not automatically
telling them in every case that we have referred to the VOA in
first instance). Although procedural changes have been made to
reduce the potential period of non-contact (in PC&S , referrals
are made by FACET/Registry staff before the account is formally
examined), the sooner that contact is made the better.
The precise timing of contact may vary, depending on the
circumstances of the case.
VOA-only Cases
- Send a letter straightaway. The general
approach should be to say that on the basis of the information
supplied, there is no question to raise on the value included in
the HMRC Account. If there is a future sale of the property this
will trigger the end of the relevant instalment (
IHTM31418) arrangement. If they
consider that the sale has an impact on the valuation offered at
the date of death, they should let us know what alternative value
they think should be included and the reasons for their view.
Open enquiry (IHTM29012) Cases
- Where there is an open enquiry (of which
the VOA is one aspect), use common sense to judge the most
appropriate time to write on the above lines. If you are likely to
have to write to the taxpayer on another matter within the next 2-3
months, include the VOA point at the same time, rather than writing
specifically straightaway.
