Our governance

The main decision-making and governance bodies of the Valuation Office Agency.


The VOA is an executive agency of HMRC. The Chief Executive of the agency is the designated Accounting Officer and is accountable to Parliament for safeguarding the public funds for which they have charge; for ensuring propriety, regularity, value for money and feasibility in the handling of those public funds; and for the conduct of the agency’s day-to-day operations and management of the agency, including making changes to the organisation as are necessary to maintain and improve the performance. The Chief Executive is a member of HMRC’s Executive Committee.

Executive Committee

The Executive Committee (ExCom) is the agency’s primary decision-making body. ExCom oversees business delivery and operational performance and is chaired by the Chief Executive. Its membership comprises all of the Executive directors.

ExCom reviews the agency’s performance against its key performance indicators and other targets and measures and considers opportunities for improvement. ExCom provides oversight for the delivery of the agency’s transformation portfolio. It also reviews the status of, and management actions for, agency risks and issues.

The Board and Audit and Risk Committee

As an executive agency of HMRC, oversight and assurance of the VOA is provided by HMRC’s Board and sub-committees.

HMRC’s Audit and Risk Committee provides independent assurance around the integrity of the agency’s financial statements and comprehensiveness and reliability of its governance, risk management and the control arrangements.