IHTM33035 - Procedures: Valuation Office Agency (VOA) referrals

You should consult the VOA ( IHTM23000) when

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• you need alternative values following a change in the interest or underlying land ( IHTM33121)
• the claim involves a structurally unsound property ( IHTM33124).

If you receive a claim for relief or the taxpayers indicate that they wish to claim relief before the VOA has reported on the date of death value you should follow the instructions for referring sales of property ( IHTM23185) to the VOA. The sale of this particular item will only need to be considered for loss on sale of land relief if the VOA does not accept the sale price as the date of death value.

All referrals should be made on form VOA 4 and you should follow the instructions ( IHTM23115) for completing this form. The VOA 4 should include full details of the claim and what valuations you require.

All matters relating to changes in the interest are for this office. You should raise any enquiries that are appropriate and clarify the position before making a referral to VOA for valuations.