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HMRC internal manual

Inheritance Tax Manual

Cross references: summary

You must consider making a cross reference where the account indicates that thedeceased had an interest in an unadministered estate (IHTM22011)or where it appears that QSR (IHTM22041) is due on the estate.The purpose is to note down essential facts in a concise form.

Thus, a cross-reference is made so that

  • your file contains a clear note of the position
  • all the information you need is recorded at your file
  • the information is recorded in a standard format
  • the first file does not have to be asked for repeatedly
  • any queries that are necessary are highlighted.

(IHTM22102) will show you the information you need toinclude in a cross reference to enable you to quantify your deceased’s entitlement.