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HMRC internal manual

Inheritance Tax Manual

Service work: casework teams

These teams handle the more straightforward taxpaying and non-taxpaying cases.

Caseworkers in these teams are responsible for all aspects of the file, except the collection of outstanding debts. They:

  • examine accounts and ask for additional information
  • ask questions about valuations and the deduction of debts and issue assessments for tax and interest due or repayable
  • liaise with specialist branches
  • bring the case to a satisfactory and cost-effective conclusion.

Service case working teams also deal with straightforward lifetime cases involving:

  • settlements where there is no interest in possession
  • lifetime transfers that are chargeable to tax (IHTM04067) when made.