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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Tax files: general

SA View (IHTM09282) gives you a lot of information about the income and capital gain tax affairs of taxpayers but there will be occasions when it will be helpful for you to review (IHTM09304) the correspondence and other information in a tax file. This may be either to clarify something that the taxpayers have said or where you suspect omissions or undervaluations to help you get a more complete picture of the deceased or transferor’s affairs.

You should normally review all related tax and trust files in any case where you are undertaking a full enquiry (IHTM29022).