CG64865 - Private residence relief: permitted area: action taken by the Valuation Office Agency (VOA)
In cases where the entity of the dwelling-house is not in dispute you will normally request an informal 바카라 사이트˜not negotiated바카라 사이트™ opinion of the permitted area. If, on the information available, the District Valuer is able to accept the taxpayer바카라 사이트™s permitted area then you should be advised accordingly and if any apportionments are required these may be provided on a not negotiated basis.
If, on the information available, the District Valuer is unable to accept the taxpayer바카라 사이트™s permitted area then the case should be treated as a request for a formal 바카라 사이트˜agreed바카라 사이트™ opinion and you should be advised accordingly.
In cases where the entity of the dwelling-house is in dispute you will normally request an 바카라 사이트˜agreed바카라 사이트™ opinion of the permitted area from the outset.
If the VOA decide that the taxpayer바카라 사이트™s contentions are acceptable, they will notify you of this and you should proceed to agree the amount of any gain.
If you have requested a 바카라 사이트˜not negotiated바카라 사이트™ opinion and, on the information available, the VOA are unable to accept the taxpayer바카라 사이트™s contentions they will ask you whether you have any objection to them treating the reference as a request for a formal 바카라 사이트˜agreed바카라 사이트™ opinion.
In cases where you request a 바카라 사이트˜not negotiated바카라 사이트™ opinion of the permitted area the District Valuer should, whenever possible, make an external inspection of the property before reporting an opinion. In cases where you have requested an 바카라 사이트˜agreed바카라 사이트™ permitted area and apportionments the District Valuer should make an internal inspection of the property whenever possible. The reason for this is to enable the VOA to demonstrate that all relevant factors have been taken into account in exercising their judgement.
If the request is for a 바카라 사이트˜not negotiated바카라 사이트™ opinion, any figure provided by the VOA may inform your actions but is not a figure or opinion which you should put to the taxpayer.
If the request is for an 바카라 사이트˜agreed바카라 사이트™ opinion, once an opinion has been formed, the VOA will let you have an interim report and ask whether you wish them to commence negotiations. At the same time as providing you with an interim report, the VOA will also advise the taxpayer of their opinion.
On receipt of the interim report you should prepare a computation based on the VOA바카라 사이트™s opinion and forward a copy to the taxpayer explaining that it is based on the VOA바카라 사이트™s preliminary views. If the taxpayer is able to accept the VOA바카라 사이트™s opinion you should notify the VOA accordingly. However, if the taxpayer is unable to accept the VOA바카라 사이트™s opinion you should ask the VOA to enter negotiations. The case will then be treated as one requiring a formal 바카라 사이트˜agreed바카라 사이트™ opinion.