Compliance: Casework teams
These teams handle all cases where we are making enquiries and all cases where we are seeking a penalty. Investigators in these teams are responsible for all aspects of the file, except the collection of debts not in dispute and outstanding for more than 56 days. This includes
- examining IHT returns and accounts (IHTM09000) and raising enquires (IHTM29000)
- raising questions on valuations (IHTM09701) and the deduction of debts (IHTM28381)
- issuing calculations (IHTM31000) for tax and interest due or repayable
- liaising with specialist offices
- progressing the case or enquiry to a satisfactory and cost-effective conclusion.
- dealing with settlements where there is no interest in possession
- dealing with lifetime transfers that are chargeable to tax when made (IHTM04067).