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HMRC internal manual

Inheritance Tax Manual

Loss on sale of land: procedures: raising enquiries

You may need to raise enquiries with the taxpayer or agent if:

  • the form IHT38 was not completed properly (IHTM33031)
  • you find any discrepancies in the IHT38 or there are issues that you need to clarify
  • advice received from VOA (IHTM23000) has revealed inconsistencies.

If possible you should try to raise all enquiries about the claim in one go. You may find that you can resolve them more quickly by phoning the taxpayer or agent.

If the instructions in this manual do not cover a particular issue you may have to consult Technical (IHTM33036). In some circumstances the instructions will ask you to ask Technical for advice before you write to the taxpayer or agent.