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HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
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Liabilities: investigating liabilities: income tax investigation settlements

In the past these were called ‘back duty’ settlements. Where the tax liability arises as a result of an enquiry into the deceased’s affairs, made by Local Compliance or Specialist Investigations, the file will usually be dealt with by Compliance. Compliance will raise any enquiries they think are necessary.

Capital Gains Tax settlements should be treated in the same way.