CG64868 - Private residence relief: permitted area: Report from Valuation Office Agency (VOA)
Following an inspection of the property and, where appropriate, negotiation with the taxpayer, the VOA will report either:
- As returned - where the taxpayer鈥檚 opinion of the permitted area is accepted, or
- Agreed - where the VOA has negotiated with the taxpayer and an agreement has been reached, or
- Unagreed - where the VOA has been unable to reach agreement with the taxpayer.
Where you receive an 鈥榓s returned鈥� or 鈥榓greed鈥� report you may proceed to agree the amount of any gain on the basis of the VOA鈥檚 report.
Where you receive an 鈥榰nagreed鈥� report you should refer to the guidance at CG64878.