DV

District Valuer (DV)

England, Wales

The manager of an individual unit within the Valuation Office Agency (VOA). There are eight geographical units in England and Wales. One of the functions of the office of the District Valuer is to investigate valuations submitted to HMRC for tax purposes (for example, inheritance tax or capital gains tax).

The officers of the DV carry out their own valuation of the property in question and, on the basis of this, negotiate, if necessary, with the tax payer in order to arrive at an agreed value.