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HMRC has been consulting on the introduction of a new digital platform where businesses would be able to view all of their tax and business rates liability details. ICAEW suggests that HMRC carries out a rigorous cost-benefit analysis of the project before deciding whether to proceed.
Guidance for Valuation Officers.
This page sets out how we can work together to deliver an effective, efficient and consistent service.
Practice note 1: England only: definition of dwelling and basis of valuation for Council Tax 1. Introduction The Local Government Finance Act (LGFA) 1992 requires the Commissioners of Inland Revenue (now HMRC) to carry out valuations of dwellings in England and Wales for the purposes of compiling and maintaining valuation lists (sections 20-23), and specifies bands within which dwellings are to be placed (Section 5). The Act also requires that a similar valuation exercise be carried out in Scotland by the Scottish Assessors, acting under the direction of the Commissioners. The Cou...