GovWire

It should be noted that these instructions apply to VOA staff SOLELY for non-domestic rating cases or council tax cases.

In other instances where a subpoena or a witness summons is received in an official capacity for work undertaken by the VOA, individuals should urgently contact their line manager for advice.

If a BA or other party wishes to pursue a case, they may obtain a Court Order so they can then seek a witness statement from VOA colleagues. There is a process to follow in these circumstances, involving the BA or other party making such requests through HMRC. HMRC have a mailbox for these requests [risgatewayexchangeteam@hmrc.gov.uk] and when the unit provides this, they should also copy in the information disclosure team [information.disclosure@voa.gov.uk] with a brief synopsis of the case.

Importantly, VOA colleagues should not agree to provide evidence or a witness statement before approval has been given by HMRC.

The completion of a witness statement and associated appendices/exhibits can be a time-consuming exercise. Court dates will have been set, so we must act in a prompt manner. The witness statement must be reviewed by Chief Valuer Group and signed off by the senior subject matter expert.

If the VO colleague that completed the original case is not available, another colleague needs to act (and sign) on their behalf. This could potentially lead to cross-examination in court, so we need to ensure that colleagues involved in the process and their managers are aware.

In any litigation discretion is essential. Particularly in fraud cases, only staff that need to know, should be made aware of any alleged fraud. It must not be discussed or copied more widely.

This may include the Local Authority Relationship Manager, Line Manager, Unit Head and the VO caseworker that dealt with the case, and in due course the CVG Technical Adviser, information disclosure team and appropriate business Subject Matter Expert.