HMRC steps up scrutiny of residential property valuations in inheritance tax clampdown

Original Article Summary

Taxman’s requests for help from the Valuation Office Agency with property valuations in IHT returns rises nearly 25%

PropMatch Curated Analysis

HMRC has increased referrals to the Valuation Office Agency by 23.5% in the past year, signalling a more aggressive enforcement posture on IHT property valuations. Investors with significant residential portfolios face elevated risk of valuation challenges, additional tax liability, and personal executor exposure if valuations are not RICS-certified.

Investor Relevance

Property investors holding residential assets as part of large estates face direct compliance and financial risk at exit — undervalued IHT returns now carry a materially higher chance of HMRC challenge, with potential back-tax, interest, and personal executor liability. This affects estate planning, succession strategy, and the choice of professional valuer at disposal.

Original Source:

Property Industry Eye
Initially published on .

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