IHTM23002 - Land and Buildings: who values interests in land?
Where land is situated in the United Kingdom we rely on professional advice from the Valuation Office Agency (VOA), or the Valuation and Lands Agency (VLA) in Northern Ireland, in arriving at a valuation. The VOA is an executive agency of HMRC under the control of a Chief Executive. The VLA is part of the Northern Ireland Civil Service and is an Executive Agency within the Department of Finance and Personnel. References in other pages of this manual to the VOA apply equally to the VLA unless specifically stated otherwise.
Although most land in the UK which is chargeable to tax on the death is referred to the VOA there may be some cases where you do not need to make a referral.