Capital Gains & Other Taxes Manual - Section 12 - ATED : Part 2 : Case Procedures - General

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12.20 Reference of Cases to the VOA

12.21 Registration of Cases

12.22 Acknowledgement

12.23 Time Limits

12.24 Liaison with HMRC

12.25 Reports

12.26 Quality Assurance and Quality Control

12.27 Advice on Questions of Principle and Law

12.28 Confidential Cases

12.29 Reserved

Part 2 – Case Procedures - General

12.20 Reference of Cases to the VOA

HMRC may request advice for the purposes of either:

  • a taxpayer’s request for a ‘Pre-Return Banding Check’ (PRBC) or
  • a post-return assurance check case.

HMRC will send all requests for advice by e-mail to ‘SVT Hub’. The e-mail heading and text will make it clear whether the request is for the purposes of (a) or (b) above. The e-mail will also include the relevant HMRC client account number.

The e-mail will include a scanned copy of either the PRBC application form or the ATED tax return form and any attachments.

12.21 Registration of Cases

Taxpayers are required to submit a separate ATED tax return for each property in which they have an interest. Similarly if a taxpayer requests a PRBC, before submitting their ATED tax return, they must fill in a separate PRBC application form for each property in which they have an interest. A separate case should therefore be created for each valuation included in the request from HMRC. For example if a taxpayer submits two PRBC applications in respect of two different properties then, even if they are referred to the VOA in one e-mail by HMRC, two separate cases should be created.

All ATED cases should be entered on the CRAC system using the following case types:

  • PRBC cases = case type 140.
  • Post-return assurance check cases = case type 141.

All cases should initially be registered on CRAC as credit type 01 (valuation only cases). Some cases falling within (b) above may need to be amended to credit type 02 (negotiation cases) at a later date during the life of the case. If a case is reported then later referred back for further negotiations it should be registered as credit type 03 (referred back cases).

All ATED cases should be entered on the EDRM system and processed in accordance with EDRM guidance. On registration the following documents will be placed on every file:

  • The HMRC instruction with attachments.
  • A valuation template.
  • A case reporting template
  • A History Working Sheet
  • A digital map.

The case will be allocated to the appropriate caseworker indicated on the ATED case allocation sheet.

12.22 Acknowledgement

No acknowledgement of ATED cases is required.

12.23 Time Limits

ATED cases are subject to the same timeliness performance targets as CGT cases so:

  • For all credit type 01 cases the target is to report all cases within an average of 20 working days.
  • For all credit type 02 or 03 cases the target is to report all cases as soon as possible and within an average of 100 working days.

12.24 Liaison with HMRC

Caseworkers should maintain regular contact with the HMRC caseworker during the life of a case, particularly if any difficulties are encountered in progressing the case. If there are delays in progressing a case progress reports should be issued to HMRC in accordance with the guidance below.

12.25 Reports

All reports to HMRC should be sent to the HMRC caseworker by gsi e-mail, unless the case is ‘confidential’ (see paragraph 12.28 below).

When reporting ATED cases all that will be accepted or agreed and reported is the relevant value band, not the precise value. Consequently the values recorded in CRAC should not be a precise value. For ATED cases the following codes should be used both for the ‘value reported’ and the ‘value returned’ fields in CRAC:

 

Value Reported

Value Returned

Valuation cannot be provided

0

Not applicable - use codes below

Sub threshold - < £2M

1

1

> £2M - £5M

2

2

> £5M-£10M

5

5

> £10M-£20M

10

10

> £20M

20

20

12.26 Quality Assurance and Quality Control

ATED cases are subject to the QA and QC procedures applicable to all HMRC casework.

12.27 Advice on Questions of Principle and Law

If, at any stage in a case, caseworkers need advice on questions of principle or legal interpretation they should consult the SVT Policy and Professional team.

12.28 Confidential Cases

If, exceptionally, HMRC consider that a case should be treated as ‘confidential’ the hardcopy papers will be sent by TNT Tracked Service to the VOA SVT Operations Manager, who will then arrange for registration and forward the hardcopy papers to the caseworker. Casework marked as ‘confidential’ should be worked and retained in hardcopy with a suitable note placed into the EDRM file stating where the hardcopy file is located. The hardcopy file should be clearly marked up on the front cover as ‘confidential’. No papers should be held on any other computer drives.

12.29 Reserved

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