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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Risk work: Risk assessment

Staff involved in risk work will risk assess all new cases. They do this by making an initial examination of the Inheritance Tax account and using a wide range of information sources to identify cases where there may be a risk to tax. They will decide which cases can be dealt with by Service caseworkers and which cases should be more thoroughly investigated by Compliance.