Valuation Office Agency

Valuation Office Agency
Valuation Office Agency (VOA)
England, Wales
An agency of HM Revenue & Customs (HMRC) which advises HMRC on valuations of land and buildings for the purposes of determining liability to tax (for example inheritance tax or capital gains tax).
HMRC refers values submitted to it to one of the VOA's eight units in England and Wales, each unit managed by a District Valuer (DV).
For regulations where referrals are not required for inheritance tax purposes, see HMRC's manual Inheritance Tax Manual: Investigation of form D12: exceptions where no referral to the VOA is necessary (www.practicallaw.com/resource.do?item=:46009700).

Practical Law Dictionary. Glossary of UK, US and international legal terms. . 2010.

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