As a general rule if the amount of tax charged has not changed,
do not withdraw the assessment. However if the parties inform this
office, or we receive valuations reports, that amend values shown
on unpaid assessments, (unpaid in this respect refers to
calculations where the monies due have not been received) then if
the new values are “agreed”, the original assessments
should be withdrawn, and revised calculations issued, to include
the new chargeable values.
Examples of where assessments should not be withdrawn are
shown at
IHTM31020, an alternative course of
action is also suggested.
