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HMRC internal manual

Inheritance Tax Manual

Investigation of form IHT401: Compliance

Any file you receive in Compliance where an IHT401 has been completed will already have been examined by Risk and judged to be a complex case requiring enquiries. You will need to investigate the question of domicile where it has been highlighted as an aspect for enquiry.

When considering domicile, you should consider and look carefully at all the information on the file, taking into account the instructions given in the Residence Domicile and Remittance Basis Manual (RDRM) (HMRC website) which can be found at . (This content has been withheld because of exemptions in the Freedom of Information Act 2000)

Because the issues can be complex and you will need to consider each individual’s domicile on its own facts you may want to discuss any cases where domicile is an issue with your manager or mentor before raising initial enquiries. If the case is particularly complex you may then need to refer it to Technical for further advice.

Spouse or civil partner (IHTM11032) relief is restricted to £55,000 where the transferor is UK domiciled but their surviving spouse or civil partner (IHTM13031) was not domiciled in the UK. Where the domicile in question is that of the spouse or civil partner and needs further investigation you should discuss this matter with your manager or mentor before making any referral to Technical.

This also applies where the question of domicile has arisen on submission of an IHT100 account on a death or life-time transfer.