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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

Monitoring the excepted estate rules: sample cases

A sample of all the forms for excepted estates delivered to us by the Probate Service and Sheriff Clerk are reviewed, to make sure the excepted estate regulations are being properly followed. A random sample of excepted estates is looked at in more detail. We may review any cases where information available to HMRC indicates that there is a higher risk to tax.