Procedure: referrals to Technical
You should refer any cases to Technical
- which do not satisfy the requirements (IHTM11124), or
- about which you are doubtful
You should also refer
- gifts to charities by an instrument of variation (IHTM35011) or an appointment by executors/ trustees where property is held on trusts (IHTM11161) for charitable purposes but which include objects outside the European Union (EU) or other specified countries.
- any case in which a charity beneficiary settles a claim (IHTM11026) against the deceased’s estate.