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HMRC internal manual

Inheritance Tax Manual

The District Valuer: Character appropriate

As mentioned at IHTM24162, it is important for you to identify the extent of the property in the estate before referring a case to the DV. Where the DV has doubts about the extent of the property, whether these arise from initial consideration of the case, information provided by the parties or following inspection, full details will be provided and the DV will await new instructions before proceeding further. The DV will also contact you if property is discovered of which we are apparently unaware, which appears to be part of the estate but was not included in your referral.