Inheritance tax manual - Appendix 17 : Time Limits and Targets for IHT Cases

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Appendix 17 : Time Limits and Targets for IHT Cases

Test

The purpose of time limits is to provide a framework within which the VOA is expected to provide the service to HMRC). The aim should be to complete the requisite action within the limits shown in the second column below and they should, therefore, normally be considered to be maxima.

However, for the performance targets for reporting cases contained in the Service Level Agreement, please note these are average times and HMRC fully accepts that some cases will take longer to report than the average times shown – conversely the majority of cases should be reported well within the target time shown.

All references to "days" should be read as working days.

Description and Activity

Time Limit

SLA Performance Target

     

Response to all correspondence
(internal and external)

15 – 20 days

 

Initial Appraisal

 

Report within an average of 5 days

Valuation

   

Contact parties including any request for further information

20 days

 

Contact parties with opinion

40 days

 

Negotiation

   

Report agreement in non-agricultural (Type 180) cases

 

Report within an average of 80 days

Report agreement in agricultural (Type 185) cases

 

Report within an average of 145 days

Sector leader review

   

Sector leader to review case

60 days

 

Case conference

   

VOA caseworker to contact HMRC caseworker to discuss progress

120 days

 

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