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HMRC internal manual

Inheritance Tax Manual

Investigating no-grant cases: approaching the accountable or liable persons

If you have identified the accountable person (IHTM10801) then you should write to them enclosing the relevant IHT account (IHTM10011) and ask them to complete and return it to this office.

If you cannot identify the accountable person you should consider the options on the next page (IHTM09103).