Where land is situated in the United Kingdom we rely on
professional advice from the Valuation Office Agency (VOA), or the
Valuation and Lands Agency (VLA) in Northern Ireland, in arriving
at a valuation. The VOA is an executive agency of HMRC under the
control of a Chief Executive. The VLA is part of the Northern
Ireland Civil Service and is an Executive Agency within the
Department of Finance and Personnel. References in other pages of
this manual to the VOA apply equally to the VLA unless specifically
The VOA is organised to deal with IHT work as follows
A map (
IHTM23003) of the 9 geographical units,
plus details of how local Offices fit in to this structure, can be
found elsewhere in this section.
Although most land in the UK which is chargeable to tax on the death is referred to the VOA there are some exceptions ( IHTM23018) where no referral is necessary.
The valuation of land situated outside the UK is undertaken by SAV.