IHTM23031 - Making a reference to the VOA: introduction

Once you have examined ( IHTM23011) the form IHT405, obtained all the information you need and considered any special valuation ( IHTM23017) issues you should refer the property to the VOA ( IHTM23002) unless the case falls into one of the exceptions ( IHTM23018) where no valuation is required. There are three different types of referral to the VOA, which are

• a request for a formal valuation on form VOA 1 ( IHTM23042)
• a request for a formal valuation on form VOA 2 ( IHTM23043)
• a request for an informal ( IHTM23060) valuation