A taxpayer may ask us to reopen a valuation. You need to be
aware that this is not necessarily simply a matter for SAV. The
final decision to do so must come from our instructing internal
customer, e.g. Local Compliance, the CPR Unit, and IHT etc. For
Income Tax/CGT in particular there are strict rules about
disturbing an assessment that has been determined.
On receipt of such a request, you must refer the file via
your Team Leader to the Assistant Director, who will direct whether
the request should be taken further. If so, you must then approach
the internal customer for their agreement or further
instructions.
| Additional Guidance: SVM150000 |
