SAV cases always involve at least one HMRC partner in the form
of the case owner. Some cases may involve more than one HMRC
partner e.g. the Valuation Office Agency, technical advisers and/or
the Solicitor.
SAV aims to notify its case owner partner shortly after the
receipt of a valuation whether or not a value can be accepted; and,
if not, the name of the valuer handling the case.
Case owner partners should be updated at least every 3
months. Compass can be used for this purpose in IHT cases.
Sometimes, where the position has not changed since the last
update, a brief telephone call or memo may suffice. However,
updates should be helpful and informative, providing details of the
current state of negotiations and values proposed by each side. An
indication of the level of co-operation from taxpayers/agents
should be included, together with any other information that the
partner may find useful in connection with wider compliance issues.
IHT partners should be notified if any change is needed as to how
tax should be paid i.e. by instalments with or without interest
relief.
Case owners can be asked to help by issuing notices for
information needed or by giving a clearer idea of the tax at stake
and the availability of reliefs
Where appropriate, SAV and its partners should hold joint
meetings with taxpayers/agents.
| Additional Guidance: SVM150000 |
