IHTM13012 - Investigation of form IHT401: Risk decisions

Where an IHT401 is submitted with a foreign domicile claimed, it is referred to Risk. They will make a risk assessment decision to:

• accept the domicile, or
• investigate the domicile.

This decision is based on a number of factors. These can include whether the deceased was born, lived and died abroad, or whether they were born abroad and resided in the UK for a fixed period (which ended before the death and lasted no more than 10 years).

If the domicile can be accepted, that will be the end of the domicile question, unless other information subsequently arises which will lead HMRC to challenge it.

In cases where Risk cannot agree the domicile, the file will be referred to Compliance to challenge the domicile claim.

If Risk need any further information to make a decision at this stage they will refer the file to Technical.