IHTM33023 | Loss on sale of land: procedures: who is responsible for dealing with a claim for relief?

If the claim for loss on sale of land relief relates to an open case that is allocated to you; you are responsible for dealing with the claim right through to its conclusion. This applies to Service and Compliance caseworkers.

You may need to refer the claim to the VOA (IHTM23002) or Technical for advice. The instructions will tell you when you need to make a referral.

You should not leave a case or enquiry open simply to wait for possible claims for relief.