The Valuation Office Agency has published technical guidance in Section 13 of its Land Compensation Manual, which sets out the framework for calculating and processing loss payments in compulsory purchase cases. This manual section provides detailed procedures and valuation principles that apply when landowners and occupiers receive compensation beyond basic land value. The guidance covers the assessment of disturbance, severance, and other qualifying losses for those affected by compulsory acquisition of their property.
Source: HMRC (GOV.UK) – Read the original