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HMRC internal manual

Inheritance Tax Manual

Cross references: indexing cross references

Where you become aware of a chargeable event but a file is not necessary, for example, because the funds concerned are below the taxable threshold you must send form Mis 33 to FACET asking them to cross-reference the event on ALF against your existing reference.

More than one individual can be recorded against one cross reference and similarly one individual can be cross-referenced against any number of cross references.


If the deaths of 4 life tenants (IHTM16042) need to be recorded against a single head-file F20124/54S, an index-search against the name of the first life tenant to be recorded on ALF would reveal the cross reference XF20124/54G. (The check character becomes “G” by virtue of the cross-reference designation”X”.)

Subsequent life tenants would have the cross reference number identified by the addition of letters A - Z (or in the case of three more life tenants, A - C) successively after the year suffix. This letter will be followed by a check character itself partly determined by whichever letter A - Z is used to identify a particular cross reference.

Thus, the second cross reference would be XF20124/54AC, the third XF20124/54BD and the fourth XF20124/54CE.

If the event has already been cross referenced, or a file has already been created FACET will enter particulars on the Mis 33 before returning it.

If there is already a cross reference you must obtain that file and record prominently in red there your own file reference and the nature and extent of the claim you are investigating. If a file is already in existence, you can arrange for the transfer of your relevant papers to it.

All death or lifetime files references endorsed by FACET are marked in red in the”Misc Notes” box on the file cover.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)