Variations: estate: disclaimers: documents
HMRCs policy with regard to unsolicited deeds is set out in TSEM1710. Iftherefore an unsolicited instrument of disclaimer is received, and there is no immediatecause to look at it, it should be dealt with in strict accordance with TSEM1715.
Exceptionally in an enquiry case you may consider it appropriate to call for an instrumentof disclaimer to check
- that it has been validly made and
- that the conditions set out in CG31490 have been complied with.
In some cases HMRC - IHT may have checked these points for their purposes. So the firststep, following the principles of CG30302, is to find out whether they have considered thedeed, and what their conclusions were. If so then your treatment of the deed should be thesame as theirs, unless you consider that not all relevant facts were available to them.