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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Raising enquiries: when to make your initial enquiries

You should always raise your enquiry as soon as it is appropriate to do so. This is a matter of judgement. You will need to balance the office targets for raising enquiries into new accounts with your wish to obtain as much background information as possible about the deceased or transferor. For example, you may not need to wait for tax papers before you raise your initial enquiry if it is clear that the taxpayers will need to provide some information anyway. But you should wait for the results of any research being carried out by RRLT before you write out to the taxpayers.