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HMRC internal manual

Inheritance Tax Manual

Service work: File creation

All IHT400s received are processed by staff involved in file creation work. These staff create records on the computerised file tracking system (ALF), prepare file covers and then complete data entry on the computerised assessing system, COMPASS, if appropriate.

They are also responsible for

  • checking that a return or account is complete
  • dealing with sample cases under the ‘excepted estates’ (IHTM06041) procedures

They also create files for non-death accounts.