IHTM23045 - How to make formal referrals: form VOA 3

Form VOA 3 is the continuation sheet for requests on both VOA 1 ( IHTM23042) and VOA 2 ( IHTM23043) (but primarily VOA 2). It is available as a computer template ( IHTM02151). The VOA 3 is not, on its own, a form of request for a valuation.

The VOA 3 should be used

• as a continuation sheet, to give details of any items where there are more than five properties jointly owned and in different shares
• in any case where the circumstances do not fit the terms of the VOA 2, and
• most importantly, to elaborate on the circumstances of referral in order to provide as full a description, and as comprehensive a request, as possible for the VOA

As regards the latter, you should ensure when a VOA 1 or VOA 2 is completed that all the necessary background information is sent to the VOA. In particular, use the VOA 3 in cases involving

• relief claims/disputes
• previous dialogue with the parties about the basis of valuation
• previous dialogue with the parties about the occupation, and ownership, of the property, including relevant tenancy arrangements and milk quotas ( IHTM23196)

Copies of any relevant correspondence relating to decisions made in this Office on these issues should accompany the VOA 1, 2 and 3. Remember, too, in appropriate cases, to mention the potential relevance of business relief ( IHTM25131).