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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Non-sample cases: action by Compliance

Compliance investigators may see excepted estates for a number of reasons,

  • where the information available to us suggests an excepted estate grant has been incorrectly obtained, or
  • where an IHT100 (IHTM10501) has been received and it is clear that an excepted estate grant has been incorrectly obtained.