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HMRC internal manual

Inheritance Tax Manual

Investigating no-grant cases: initial research and information gathering

You need to find out as much information as you can about the deceased and the deceased’s financial affairs.  Also if you do not have details of the accountable (IHTM10801) or liable (IHTM30011) persons you need to try to find out who they are.  If you do not have this information you should find the names of family members, accountants, bankers and business partners who might either give information about the estate or are likely executors or administrators. 

As part of your research try to get an initial idea of the likely assets in the estate at death and their value, together with any lifetime gifts that might have been made.  If you received information do your researches to date help to verify what you have been told?  Bear in mind that if you raise enquiries to the actual, or possible, accountable person your questions should not alert them to the fact that we have received information from an informer.  Does the information to hand enable you to do this?