IHTM23075 - Acknowledgements: should an enquiry
be logged?
When the acknowledgement is received you should also consider
whether to log an enquiry (
IHTM29012) if one is not logged
already. The general rule is that the initial referral to the VOA (
IHTM23002), whether on the VOA 1 or VOA
2 (
IHTM23041), is not an enquiry at the
outset. The decision on whether to register an enquiry should be
made on receipt of the acknowledgement slip, as follows
- no enquiry should be logged if the value
offered by the taxpayer is accepted at the initial appraisal (
IHTM23222) stage
- if the value offered is not accepted at
the initial appraisal stage, you should log an enquiry at that
stage, even if the value returned is accepted later
- if the initial value offered is altered,
and reported accepted, or agreed (
IHTM23147), at initial appraisal stage
on the slip, register an enquiry at that time and report the
relevant compliance yield (IHTM29306)
