CG64803 - Garden/grounds: permitted area: introduction

The extent of the permitted area is a very common cause of disagreement between the Inland Revenue and taxpayers. THE RESPONSIBILITY FOR DECIDING THE EXTENT OF THE PERMITTED AREA RESTS WITH THE VALUATION OFFICE AGENCY. You should follow the procedures explained at CG64860+.

The instructions at CG64818+ put the permitted area in context and explain what factors the Valuation Office Agency will take into account. But you should not enter into correspondence or otherwise attempt to determine the extent of the permitted area without advice from the Valuation Office Agency.

You must help the Valuation Office Agency by providing information and making the preliminary decisions which are explained at CG64821-CG64826.

If agreement cannot be reached between the Valuation Office Agency and the taxpayer you will be assisted by Capital Gains Technical Group and by the Valuation Office Agency with any contentious hearing which is needed before the First-tier Tribunal. In these circumstances you should follow the instructions at CG64875+.