{"id":10478,"date":"2026-04-24T23:03:01","date_gmt":"2026-04-24T23:03:01","guid":{"rendered":"https:\/\/second-home.uk\/?p=10478"},"modified":"2026-04-24T23:03:01","modified_gmt":"2026-04-24T23:03:01","slug":"property-valuations-face-increased-hmrc-scrutiny","status":"publish","type":"post","link":"https:\/\/second-home.uk\/?p=10478","title":{"rendered":"Property valuations face increased HMRC scrutiny"},"content":{"rendered":"

HMRC has significantly increased its scrutiny of property valuations submitted in inheritance tax returns, with referrals to the Valuation Office Agency rising by 23.5% in the past year, according to research by TWM Solicitors.<\/p>\n

The law firm\u2019s analysis shows that referrals to the VOA increased from 11,845 to 14,631 in the 12 months to 30 September 2025, marking a substantial escalation in the tax authority\u2019s oversight of estate valuations.<\/p>\n

Implications for executors<\/h2>\n

Laura Walkley, Head of Private Client at TWM Solicitors, stated: \u201cHMRC is clearly focusing on property valuations as a significant potential source of revenue. There has been a noticeable shift towards questioning figures submitted in IHT returns, rather than accepting them at face value.\u201d<\/p>\n

Walkley warned that executors who fail to report property values accurately could face financial consequences, including additional tax, interest payments, and potential personal liability for the estate\u2019s obligations.<\/p>\n

The increased scrutiny comes as market uncertainty affects property transactions<\/a>, making accurate valuations more challenging.<\/p>\n<\/p>\n

Technology-driven enforcement<\/h2>\n

TWM Solicitors noted that VOA enquiries about probate valuations, which previously occurred \u201conce or twice every few years\u201d for most legal practices, are now happening with greater frequency. This pattern mirrors broader regulatory trends, with landlords also facing increased scrutiny<\/a> in other areas of property compliance.<\/p>\n

The firm attributes the heightened enforcement activity to several factors, including rising property and asset prices, frozen inheritance tax thresholds bringing more estates into the taxable bracket, and HMRC\u2019s deployment of artificial intelligence and data matching tools to identify inconsistencies in IHT returns.<\/p>\n

Market context<\/h2>\n

The increased focus on property valuations occurs against a backdrop of challenging market conditions, with frozen tax thresholds effectively lowering the bar for inheritance tax liability as property values have risen over recent years.<\/p>\n

HMRC\u2019s enhanced use of advanced data analytics has improved its ability to cross-reference property valuations against market data, making discrepancies easier to detect and investigate.<\/p>\n","protected":false},"excerpt":{"rendered":"

HMRC has significantly increased its scrutiny of property valuations submitted in inheritance tax returns, with referrals to the Valuation Office Agency rising by 23.5% in the past year, according to research by TWM Solicitors. The law firm\u2019s analysis shows that referrals to the VOA increased from 11,845 to 14,631 in the 12 months to 30 […]<\/p>\n","protected":false},"author":1,"featured_media":481,"comment_status":"","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"_jetpack_memberships_contains_paid_content":false,"footnotes":""},"categories":[2],"tags":[],"class_list":["post-10478","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-second-home"],"yoast_head":"\nProperty valuations face increased HMRC scrutiny - Second Home<\/title>\n<meta name=\"robots\" content=\"index, follow, max-snippet:-1, max-image-preview:large, max-video-preview:-1\" \/>\n<link rel=\"canonical\" href=\"https:\/\/www.propertywire.com\/news\/uk\/property-valuations-face-increased-hmrc-scrutiny\/\" \/>\n<meta property=\"og:locale\" content=\"en_US\" \/>\n<meta property=\"og:type\" content=\"article\" \/>\n<meta property=\"og:title\" content=\"Property valuations face increased HMRC scrutiny - Second Home\" \/>\n<meta property=\"og:description\" content=\"HMRC has significantly increased its scrutiny of property valuations submitted in inheritance tax returns, with referrals to the Valuation Office Agency rising by 23.5% in the past year, according to research by TWM Solicitors. 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