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Contents

Official guidance

Inheritance Tax Manual

IHTM23000 · Land and Buildings

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IHTM23001 · Introduction
IHTM23002 · Who values interests in land?
IHTM23084 · Interim reports: initial agricultural relief report
IHTM23085 · Interim reports: lack of co-operation by the taxpayer
IHTM23086 · Interim reports: property in the market for sale
IHTM23089 · Interim reports: stalled negotiations
IHTM23090 · Interim reports: negotiation impasse and appeal reports
IHTM23105 · Time limits and reminding action: Our Valuation Office Liaison
IHTM23121 · Contacting the VOA: Valuation Office Liaison Officer
IHTM23131 · Other communications received from the VOA: VOA requires further information
IHTM23132 · Other communications received from the VOA: taxpayer's figure is unacceptable
IHTM23133 · Other communications received from the VOA: property in the market for sale
IHTM23141 · What to do on receipt of the VOA's final report: introduction
IHTM23143 · What to do on receipt of the VOA's final report: types of report
IHTM23144 · What to do on receipt of the VOA's final report: report endorsed ‘As returned’
IHTM23145 · What to do on receipt of the VOA's final report: report endorsed ‘no question need be raised on this valuation’
IHTM23146 · What to do on receipt of the VOA's final report: report endorsed ‘the value does not exceed £....‘
IHTM23147 · What to do on receipt of the VOA's final report: report endorsed ‘agreed’
IHTM23148 · What to do on receipt of the VOA's final report: report endorsed ‘agreed subject to confirmation’
IHTM23153 · What to do on receipt of the VOA's final report: contacting the taxpayer following receipt of the VOA’s report
IHTM23162 · Issues that may arise after receipt of the VOA’s final report: re-opening valuations
IHTM23163 · Issues that may arise after receipt of the VOA's final report: penalties
IHTM23171 · Special valuation matters: agricultural land occupied by a partnership
IHTM23172 · Special valuation matters: agricultural relief claimed on the land
IHTM23173 · Special valuation matters: benefit of building contracts
IHTM23174 · Special valuation matters: business premises owned by the deceased and occupied by a partnership terminating on the relevant transfer
IHTM23175 · Special valuation matters: business relief claimed on the land
IHTM23176 · Special valuation matters: cesser of annuity/annuity charged on the land
IHTM23177 · Special valuation matters: conditional exemption claimed on the land
IHTM23179 · Special valuation matters: goodwill
IHTM23180 · Special valuation matters: growing crops
IHTM23181 · Special valuation matters: housing associations/sheltered housing schemes
IHTM23182 · Special valuation matters: improvement grants for residential properties
IHTM23183 · Special valuation matters: joint property - valuation of a fractional share
IHTM23184 · Special valuation matters: jointly owned land sold under a binding contract entered into after the death
IHTM23185 · Special valuation matters: land sold under a binding contract entered into after the death
IHTM23186 · Special valuation matters: land subject to a binding contract for sale at the date of death
IHTM23187 · Special valuation matters: land subject to compulsory acquisition
IHTM23188 · Special valuation matters: land subject to loans under the Land Improvement Acts
IHTM23189 · Special valuation matters: lease for life
IHTM23190 · Special valuation matters: lease for life reserved by the transferor or granted by transferee in fulfilment of a condition
IHTM23191 · Special valuation matters: lease for life granted gratuitously
IHTM23192 · Special valuation matters: occupation of settled property amounting to a lease for life
IHTM23193 · Special valuation matters: Leasehold Reform Act 1967
IHTM23194 · Special valuation matters: Lordships of the Manor and Baronial Titles
IHTM23195 · Special valuation matters: machinery and plant
IHTM23197 · Special valuation matters: minerals
IHTM23198 · Special valuation matters: partnership property
IHTM23200 · Special valuation matters: property acquired under right to buy legislation
IHTM23201 · Special valuation matters: property claimed to be subject to right of occupation by a third party
IHTM23202 · Special valuation matters: property let to a company in which the deceased was interested
IHTM23203 · Special valuation matters: property subject to damage affecting its value
IHTM23204 · Special valuation matters: property subject to an enforceable right of occupation by a third party
IHTM23205 · Special valuation matters: purchaser's interest under a binding contract to purchase
IHTM23206 · Special valuation matters: related property
IHTM23207 · Special valuation matters: timeshares
IHTM23208 · Special valuation matters: woodlands relief claimed on the land
IHTM23221 · Procedure in the VOA: outline of the valuation procedure
IHTM23222 · Procedure in the VOA: initial appraisal
IHTM23223 · Procedure in the VOA: inspection and valuation
IHTM23224 · Procedure in the VOA: negotiation
IHTM23225 · Procedure in the VOA: determination
IHTM23226 · Procedure in the VOA: litigation
IHTM23227 · Procedure in the VOA: case progression
IHTM23228 · Procedure in the VOA: multi-property cases
IHTM23241 · VOA service level agreement: monitoring VOA performance
IHTM23018 · Investigation of form IHT405: exceptions where no referral to the VOA is necessary
IHTM23031 · Making a reference to the VOA: introduction
IHTM23087 · Interim reports: 3 month report
IHTM23088 · Interim reports: 6 month report/case conference
IHTM23102 · Time limits and reminding action: reminding for receipt of 3 month report
IHTM23103 · Time limits and reminding action: reminding for receipt of 6 month report
IHTM23178 · Special valuation matters: crop quotas other than milk or potato quotas
IHTM23196 · Special valuation matters: milk quotas
IHTM23209 · Special valuation matters: prior agreement cases
IHTM23242 · VOA service level agreement: key VOA Time Limits/Targets

Inheritance Tax Manual
Land and Buildings: contents

IHTM23031 | Making a reference to the VOA: introduction

From HM Revenue & Customs · Inheritance Tax Manual

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