IHTM23115 - Contacting the VOA: VOA 4

Please note that the form VOA 4 has been designed for use as an attachment to an electronic message, not for use as a paper enquiry. On occasion, it has been noticed that VOA staff return printouts of these forms in the post. Please bring any such instances to Our Valuation Office Liaison attention.

The use of VOA 4, by e-mail, should enable you to specify what you actually need from the VOA ( IHTM23002) at any particular time and result in a full and rapid response. The onus is upon you initially to lead the VOA caseworker to provide the information you require.

The form can be used

• When there has been no contact with the VOA for some while and a progress update is needed. In this regard you should have in mind the time limits (IHTM23100) for VOA reports laid down in this manual - commonly, 3 and 6 months after the initial referral.
• When there has been a sale of property and the VOA is already considering, or has considered, a valuation originally offered. Consideration needs to be given as to whether the sale price, or at least a value different to that offered originally by the taxpayer, can be accepted ( IHTM23185) as the date of death value. This includes appropriateIHTA1984/S191)(loss on sale of land ( IHTM33001) relief) claims.
• When the VOA has asked whether an appeal report ( IHTM23090) is required.

Whatever the situation, it is not sufficient just to send a message with the appropriate box ticked. You should add an explanatory narrative, to encourage a substantive, and meaningful, response from the VOA, see IHTM23116 .