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HMRC internal manual

Inheritance Tax Manual

Monitoring the excepted estates rules: selection of sample cases

After the grant has been issued, a sample check of about 2% of all excepted estates is taken (about 6,000 estates each year) to provide statistical data about these estates. The sample is extracted from details of all grants provided by the respective Court Services.

For the estates that are sampled, the IHT205 or C5 is extracted from the bundles of forms, referenced and data-captured on COMPASS