IHTM37054 - Land valuation cases: procedures for issue of the NOD

Litigation will usually draft the NOD and deal with accompanying aspects. Examples of NODs are given later in this section of the manual.

Example 1 ( IHTM37091) applies for transfers of value on or after 25 July 1986 where the land concerned is in England or Wales and there is no agricultural property.

Example 2 ( IHTM37092) applies for transfers of value on or after 25 July 1986 where the land concerned is in England or Wales and there is agricultural property. It is important that the NOD quotes the value, location and area of any agricultural land eligible for relief

• The correct NOD form must be used.
• Litigation draft NODs involving land in England and Wales, Scotland or Northern Ireland.
• The correct statutory references must be made.
• NODs, identical in terms, and a covering letter must be sent to all persons who are concerned in a similar manner and to any agents acting.
• The covering letter should provide a link between the previous conduct of the case and the NOD. It should refer to the copy NOD which is being sent to any other liable persons and to the agents.
• The NOD is a formal document and must be factually correct in every detail. Re-type any amendments. It is essential that there should be no manuscript additions or amendments.
• File two copies of the NOD in a red folder at the front of the file.