VOA functions integrated into HMRC

The functions of the Valuation Office Agency (VOA) transfer to HM Revenue and Customs (HMRC) on 1 April 2026, and the VOA ceases to exist as an executive agency, HMRC and the VOA said in a joint announcement first published on 12 March 2026 and updated on 19 March 2026¹.

The change covers business rates valuation checks and challenges, Council Tax band challenges, and the work carried out by rent officers, which the announcement said will not be affected¹. The VOA is the body that reviews Council Tax bands in England and Wales; in Scotland band reviews are handled by the Scottish Assessors Association, and Northern Ireland uses a separate system of domestic rates based on a property's capital value².

For people with a live case, the announcement said no action is needed and cases will continue to be progressed, but communications after 1 April will come from the Valuation Office within HMRC¹. The customer helpline number stays the same and the online contact form remains available¹. Caseworkers' email addresses change to @hmrc.gov.uk, and they will continue to receive emails sent to their old VOA addresses¹. Commercial clients working with the District Valuer Services team are told there is no change to the service provided¹.

The announcement also warned about fraud, saying suspicious activity typically rises when business rates and Council Tax bills are sent out. It said HMRC will always mention the property address, give a reference number and verify identity when contacting someone about a specific property, and will never ask for money without a clear explanation or state what is owed in business rates or Council Tax¹.

Separately, a government consultation launched on 20 June 2025 and running for 12 weeks sought views on how council tax is billed and collected in England, including making 12 monthly instalments the default instead of 10, changing enforcement timeframes and improving bill transparency². Responses will be used to inform potential policy changes in the future². The proposals apply only to England, with no plans for equivalent changes in Wales or Scotland².

Why it matters for households

Anyone with an open Council Tax band challenge, business rates check or rent officer case keeps the same case and the same helpline number, but correspondence from 1 April 2026 arrives from the Valuation Office within HMRC rather than the VOA¹. Emails from a named caseworker will come from an @hmrc.gov.uk address, so a change of sender does not by itself mean a message is fraudulent; the announcement's own test is whether the contact names the property, gives a reference number and verifies identity¹.

The practical route for challenging a Council Tax band in England and Wales is unchanged in substance, since the function moves rather than ends¹. On the consultation figures, the average band D council tax bill in England in 2025-26 is £2,171, or £217 a month across 10 instalments and £181 across 12². Under the proposals, households could still pay in 10 instalments if they request this by 15 April of the relevant year². Current enforcement rules allow a reminder after one missed instalment, with seven days to pay, two reminders in a financial year before a final notice, and possible court action including bailiffs². The consultation document said taxpayers who miss a monthly payment are "highly unlikely" to be able to pay the whole outstanding amount at once, and that recovery action has sometimes been applied "too quickly and too intensely"².

What happens next

The integration takes effect on 1 April 2026¹. The consultation closed after its 12-week window and its responses will inform potential future policy changes; no outcome has been reported².