Rating Manual Volume 2

Rating Manual - Volume 2 - Section 15 : Forms of Return

Section 15: Forms of Return

1. Statutory Authority

2. Forms of Return Available for Issue

3. Information to be Requested

4. Preparation of Forms of Return

5. Supplies of Information Containing False Statements

6. Forms of Return Insufficiently Completed

7. Standard Letters from RSA used for Incomplete Returns

8. FOR Completed Satisfactorily, but Further Information Required

9. Forms of Return Not Completed

10. Appeals to the Valuation Tribunal Executive (VTE) against Civil Penalties

11. No Response and Penalties Accumulating

12. Collection of Civil Penalties

13. Forms Returned Completed to the Satisfaction of the VO

14. Remission or Mitigation of Civil Penalties

15. Duplicate Copies of Forms of Return

16. Recording of Rental and other Information Supplied

Appendix 2:15:1 Available Forms Of Return (FOR) types

Appendix 2:15:2 Standard Letter A – VO 6152

Appendix 2:15:3 Standard Letter B – VO 6153

Appendix 2:15:4 Reminder – VO 6150

Appendix 2:15:5 Warning – VO 6151

Appendix 2:15:6 Penalty Notice – VO 6154

Appendix 2:15:7 Notification of Further Penalty Charges – VO 6155

Appendix 2:15:8 Example Initial Letter sent to Appellant

Appendix 2:15:9 Batching Guidance – Recording FOR events as a batch, and recommended methods of batching

1: Summary

2: General approaches to batching

3: Batching of posting: Issue of FORs, reminders, warnings, penalty notices and penalty reminders:

4: Batching of events other than posting: Instructing CPR and Decisions

5: Dealing with events that do not lend themselves to batching

6: Filing of information contained in batches

7: Retrieval of Information