Subject: Request for information - Ref: FOI2026/118465 From: Information Rights Unit Direction: received Date: Tue, 20 Oct 2026 08:40 UTC Institution: Valuation Office Agency / HMRC Refs: FOI2026/118465 Archive id: gm-1a15877f505dbb0b ------------------------------------------------------------ Our ref: FOI2026/118465 Dear Sion Buckler, Thank you for your request, which was received on 20 October 2026. Please remember to quote the reference number above if you need to contact us about this request again. We aim to respond to all freedom of information requests within 20 working days. We will either send you the information you have asked for or let you know why we can't. If we can't reply by 17 November 2026, we will write to let you know the reason and when you can expect a response. Yours sincerely HMRC Information Rights Unit