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HMRC internal manual

Inheritance Tax Manual

Communications: Use of Microsoft Word templates and standard letters: Word templates available in HMRC Inheritance Tax

There are a number of Microsoft Word templates available for use in HMRC Inheritance Tax (IHT). The templates and their uses are as follows:

IHT Internal memo.

Used for sending internal memos within IHT and for referring files to other sections of the Office. The reason for the referral can be typed on the memo. The memo includes the writer’s return address so it can be sent back to them once the referral has been considered.

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IHT Standard Fax.

Used as a covering page when faxing documents outside the office or on its own to send short messages by fax (IHTM02211).

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IHT Standard Letter.

This is the standard letter template (IHTM02152). It is used for all letters to customers. It also gives access to standard text (IHTM02155).

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Lit 1

A form Lit 1 may need to be completed for a trust or trusts with a total capital value that exceeds the IHT threshold. Instructions on when and how to complete form Lit 1 can be found at IHTM09230 

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This is a continuation sheet to be used with forms requesting valuations from the District Valuer. Further information on its use can be found in the section on Land and Buildings (IHTM23000)

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This is a form that is sent to the District Valuer. It has a number of uses, including reminding, passing on additional information and as a response to a determination request. See section on Land and Buildings (IHTM23000) for further information.

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TG Referral

This should be used only for first time referrals to Technical Group. The template can be completed on screen and printed off.

The template opens with a drop down menu of technical topics which can be ticked as appropriate to the case. Any topic not on the list may be included by ticking in the final box ‘Any Other Technical Topic’.

You should only click the ‘Risk assessment case’ box if you are a risk assessor asking for technical advice at the initial risk assessment stage.

Clicking ‘next’ will bring up the next screen which asks you to state what guidance you have consulted, and your estimate of the tax at stake. You should always try to include a figure for the estimated tax at stake although in some exceptional cases you may not be able to give a figure.

Clicking ‘next’ again will bring up the final screen, question (3) which is in two parts. The first asks for a statement of the facts of the problem. The second is for the caseworker to explain why those facts lead to a particular technical problem. You should try to be concise whilst making sure you draw attention to all the relevant points.

For example, for question 3(a) you might write, “A property has been included at £50,000 less than the full vacant possession value. The agents claim that an informal tenancy exists but there is no evidence to support this.” For Question 3(b) you might then put “I am unsure what questions to ask to ascertain whether or not the tenancy is valid”.

Compliance investigators are expected to have carried out research into the issues at risk on the accounts they receive before they make formal reference to Technical Group. However, investigators are actively encouraged to discuss problems with Technical Advisors without having to go through the formality of a written referral. If investigators are not sure who to talk to, they should approach the Technical Group manager for the appropriate team.

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Phone note

This is a standard template that will allow you to make a typed record of a telephone call. You may be able to confirm the caller’s identity (IHTM02045) by entering the COMPASS reference in the first screen that appears when you open the template. If the file is registered on COMPASS the case details will be automatically filled from the COMPASS record. If the case is not registered on COMPASS you will need to fill the details in yourself. Your personal details and the time and date of the call will be entered automatically.