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HMRC internal manual

Inheritance Tax Manual

Investigating accounts: best practice

When investigating accounts you should

  • critically review the information contained in the account 
  • try to put yourself in the shoes of the deceased or transferor
  • make full use of the information sources available to you
  • make full use of specialists particular areas, such as Technical, Heritage, Valuation Office Agency (IHTM23002) and Shares Assets and Valuation
  • raise enquiries (IHTM09051) that are well-founded, clear, to the point and comprehensive for their intended purpose
  • review what you are doing frequently, thoughtfully, thoroughly and effectively
  • make full use of the delay procedures and information notices (IHTM32191) to progress the enquiry.

You should avoid

  • unnecessary, fragmented or delayed enquiries as these hamper progress, cost money and we can lose the goodwill of the taxpayers
  • keeping an enquiry open simply because there is some vague hint or possibility of amendments
  • raising enquiries that are likely to result in only small additional payments of tax, particularly where the claim is at all doubtful or the enquiries seem likely to lead to considerable correspondence.