PIM1232 - Other sums treated like premiums: seeking advice from the Valuation Office Agency

If you need to seek advice from the Valuation Office Agency in connection with any of the provisions of Chapter 4 Part 4 of CTA09 or Chapter 4 Part 3 of ITTOIA05, please observe the following procedure:

  • ask the VOA initially for a “not negotiated” valuation,
  • do not use form CG20 which is reserved for CGT matters,
  • see PIM2305,
  • explain why a valuation is required and set out all the relevant information including a full description of the property and the extent of your taxpayer’s interest in the property,
  • where the VOA does not agree the valuation as returned but reports a “not negotiated” valuation, it may become necessary to ask for a negotiated valuation (see BIM51585 onwards),
  • if agreement cannot be reached between the taxpayer and the VOA, it is the First-tier Tribunal (and not the Lands Chamber of the Upper Tribunal) who resolve the issue. At any such proceedings, you would need the presence of a VOA representative as an expert witness and BAI arranges this. If a hearing on a valuation point is expected, please submit the papers to BAI.

Contacting BAI or VOA

For details on