IHTM23147 | What to do on receipt of the VOA's final report: report endorsed ‘agreed’
From HM Revenue & Customs · Inheritance Tax Manual
What it means
The VOA () has the taxpayer’s agreement to his o/v () in writing.
Action
Deal with the case in the normal way.
With increases in value consider the need to raise an assessment immediately. With decreases that result in a repayment of tax you should make the repayment subject to the instructions relating to repayments of tax ().