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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Investigating accounts: purpose

The main purpose of investigating accounts is to make sure that significant amounts of tax are not lost as a result of errors, omissions, under-valuations or improper claims for relief. But we also make adjustments in the taxpayers’ favour where, for example, tax has been incorrectly calculated or reliefs that are properly due have not been claimed.

This work will involve you in

  • checking or identifying property (IHTM04030) that is chargeable to tax
  • valuing (IHTM09701) that property, and
  • agreeing what reliefs, exemptions (IHTM11000) or deductions (IHTM28000) are allowable against that property.

All files received are subject to an initial risk assessment. The extent to which you investigate an account will largely depend on the likely risk of tax being lost. But in PC&S there are separate instructions for caseworkers on what enquiries you can make and the extent to which you investigate a file is more limited. This section of the manual is intended to provide guidance on how you should carry out investigations in Compliance Group.