IHTM23062 - Making a reference to the VOA: enquiries from the taxpayer whilst the report is still outstanding

If the taxpayer

• asks about the position regarding the VOA ( IHTM23002) report, or
• requests a certificate of discharge ( IHTM40001)

whilst the report is outstanding, you should inform them that the VOA has been asked to give his opinion of value of the property.

A standard letter ( IHTM02152), SL 8, is available for this purpose. We expect, however, that the VOA's early contact ( IHTM23227) with the taxpayer will open up a channel of communication with them so that you should not get too many enquiries of this nature.