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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.