Non sample cases: unreferenced correspondence
Agents and personal representatives (IHTM05012) often write to us about excepted estate cases. If there is no reference on ALF and the Calendar of Grants (IHTM09310) confirms the estate was an excepted estate, you should deal with the letter as follows:
- where details of amendments are received but it is clear that the estate still qualifies as an excepted estate and the IHT nil rate band is not exceeded, you should return the letter and any accompanying documents to the correspondent, explaining that there is no need to tell us about changes to an excepted estates unless the amendments give rise to a liability to tax. See IHTM06034 where amendments do give rise to a liability.
- if an Instrument of Variation (IHTM35010) is delivered which does not give rise to a liability to tax, the letter and documents should be returned to the correspondent in accordance with IHTM35155.
Any other correspondence about an excepted estate which does not give rise to a clear liability to tax should also be returned to the sender. Any correspondence which suggests that there may be irregularities with an excepted estate or where the implications flowing from the correspondence are unclear should be referred to Risk.