The Valuation Office Agency became part of HM Revenue and Customs in April 2026. Practitioners are advised to regularly review the HMRC web site at https://www.gov.uk/government/organisations/hm-revenue-customs.
Non-domestic rating: challenges and changes, 2017 and 2023 rating lists, March 2026 (13 April 2026) https://www.gov.uk/government/statistics/announcements/non-domestic-rating-challenges-and-changes-2017-and-2023-rating-lists-march-2026.
Capital Gains and Other Taxes Manual https://www.gov.uk/government/publications/capital-gains-other-taxes-manual.
Council Tax Manual https://www.gov.uk/guidance/council-tax-manual.
Council Tax Practice Notes https://www.gov.uk/guidance/council-tax-manual/council-tax-practice-notes.
Houses in Multiple Occupation (HMOs) https://www.gov.uk/guidance/houses-in-multiple-occupation-hmos.
Inheritance Tax Manual https://www.gov.uk/government/publications/valuation-office-agency-inheritance-tax-manual.
Land Compensation Manual https://www.gov.uk/government/publications/the-land-compensation-manual.
Rating Cost Guide 2023 https://www.gov.uk/government/publications/rating-cost-guide-2023.
Rating Manual
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