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HMRC internal manual

Inheritance Tax Manual

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).