HMRC may escalate failed checks on homes facing high-value council tax levy

HMRC valuation inspectors can photograph homes from public roads without occupants’ permission when assessing liability for the planned High Value Council Tax Surcharge. The guidance also says refusal of entry must be respected, but failed inspections can be referred to senior staff for possible escalation.

The surcharge is due to start in April 2028 and will apply to properties valued above £2 million, with annual charges ranging from £2,500 to £7,500 for homes worth more than £5 million. The Valuation Office Agency will reassess higher-value homes, drawing on inspections and sources such as Street View, aerial images and online sales listings; London and the South East are expected to be most affected. A Conservative MP criticised the approach as an invasion of privacy.