You should complete Part 1 of the VOA 2 with care, to avoid
unnecessary reference back from the VOA (
IHTM23002).
The VOA 2 has a continuation sheet, form VOA 3 (
IHTM23045).
The table below explains how various sections of Part 1 of
the form should be completed. Those not mentioned are
self-explanatory.
| Item on VOA2 | How to complete it |
| VOA unit and office number | Insert the location details of the relevant administrative support unit ( IHTM23002) which are obtainable from the Addresses list in the TSS 2000 program (click on Start, then position you cursor on programs, followed by TSS 2000 and finally click on Addresses). |
| Name of deceased/ transferor/ settlement | Insert the transferor's/deceased's full name, or the name of the settlement, in block letters. |
| Date on which property is to be valued | Show the date at which the value of the property is required. |
| Nature of event | Enter `Death', `Lifetime transfer', etc. as appropriate. |
| Threshold and Cumulative value | You should state the cumulative value of the estate and the threshold applicable in all cases. The cumulative value of the estate should always be net of reliefs and exemptions. |
| Rate of tax (for settlement and lifetime cases only) | This box is only relevant to non death cases. The VOA will automatically assume that the rate of tax is 40% unless notified otherwise. |
| Joint property ( IHTM15011) box | There is no need to put
anything in this box unless the property is joint property. The VOA
will assume that the interest in the property is 100% unless
notified otherwise by an entry in the box.
The form VOA 3 should be used to give details of any items where there are more that five properties jointly owned and in different shares. |
| Tick box for multi Unit ( IHTM23228) cases | If the properties to be valued are situated in more than one VOA Unit area ( IHTM23002), you will need to complete a form for each Unit. You should then tick this box and indicate the other Units involved in the spaces provided. |
| Tick boxes for attached:
Plan Copy lease Professional valuation Other | It is important that the VOA has all the information already made available to us. You should always attach a copy of both sides of the IHT405 [ to the VOA 1 or VOA 2 retaining the original on our file. It is important that any plans or professional valuation sent to us and any lease or other documents relating to the property are also attached. |
| Boxes to show the case
involves:
Agricultural property ( IHTM24030) Gift with reservation ( IHTM14025) A lifetime charge ( IHTM14000) on the basis of loss to the estate Structural damage ( IHTM23203) Other (Per VOA 3/memo attached) | If agricultural relief (
IHTM24001) appears to be available you
should tick the appropriate box. You should put the item numbers of
the land which appears to qualify for agricultural relief in the
appropriate % boxes.
The VOA 3 should be used in any case where the circumstances do not fit the terms of the VOA 2. Most importantly the VOA 3 should be used to elaborate on the circumstances of the referral in order to provide as full a description and as comprehensive a request to the VOA as possible. |
| E-mail mailpoint address | Each IHT registry has a mailpoint ( IHTM23114) address to which the VOA can send replies and reports by e-mail. The registry staff access this folder every day to distribute any mail to the caseworkers. Therefore it is important that you indicate which mailpoint group ( IHTM23118) you belong to in this box. |
| Cost centre | The appropriate cost centre number should be entered in this box. |
| Caseworker details | It is important that this information is supplied – even in team working groups – so that the VOA can make direct contact (rather than by Mailpoint) in appropriate cases. |
| Office location | The VOA needs to know which IHT office to send any response to. Please therefore remember to delete the office names in italics that are not applicable. |
