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Valuation Office Agency (VOA)
Practical Law UK Glossary 5-383-4029 (Approx. 3 pages)
Glossary
Valuation Office Agency (VOA)
An agency of HM Revenue & Customs (HMRC) that advises HMRC on valuations of land and buildings for the purposes of determining liability to tax (for example inheritance tax (IHT) or capital gains tax (CGT)).
HMRC refers values submitted to it to one of the VOA's eight geographical units in England and Wales, each unit managed by a District Valuer (DV).
For more information on the VOA, see:
For situations in which a referral of a land valuation to the VOA is not required for IHT purposes, see HMRC: Inheritance Tax Manual: IHTM23018 - Investigation of form IHT 405: exceptions where no referral to the VOA is necessary and for CGT purposes, see HMRC: Capital Gains Manual: CG74050 - Land: valuation: Valuation Office Agency: no need to refer to.