Guidance
Inheritance Tax Manual
The Valuation Office Agency's (VOA) technical manual relating to Inheritance Tax.
Documents
Details
The Inheritance Tax Manual is primarily provided as practice guidance for the Valuation Office Agency (VOA). The contents of the manual represent the VOA’s understanding of the law at the time it was prepared and whilst it is carefully compiled, the VOA does not guarantee the completeness or accuracy of the information in it. From time to time the contents may be revised in the light of changes in legislation and decisions of the tribunals and higher courts or to reflect changing policy or valuation practice.