IHTM23105 | Time limits and reminding action: Our Valuation Office Liaison
From HM Revenue & Customs · Inheritance Tax Manual
In broad terms, our Valuation Office Liaison provides advice and assistance where things go awry or are not progressing as they should. Our Valuation Office Liaison has direct links with VOA Unit Liaison Officers (as well as VOA Head Office). Briefly, our Valuation Office Liaison liaison role comprises
oversight of the Service Level Agreement
monitoring and reviewing any problems arising from the VOA (IHTM23002) procedures
support and advice in cases of delay or difficulty
complaints about the VOA’s handling of the valuation aspect
Cases should be referred to our Valuation Office Liaison if
VOA 1 or 2 acknowledgement slip not received within 2 months of referral to VOA
there has been substantial or embarrassing delay in communicating with the taxpayer or reporting values
if there are any complaints received about the VOA’s handling of a case, or
there is any other difficulty in obtaining information from the VOA so that, if appropriate, an approach to the VOLO (IHTM23121) may be made
Any cases referred to Our Valuation Office Liaison should be sent under completed cover of a form VOA 5. You should provide as much relevant background to the case as possible as well as being specific as to the assistance you need from our Valuation Office Liaison.