Beta This part of GOV.UK is being rebuilt – find out what this means

HMRC internal manual

Inheritance Tax Manual

HM Revenue & Customs
, see all updates

Service/Compliance procedures: raising enquiries

You may need to raise enquiries with the taxpayers if

  • the IHT 35 was not completed properly (IHTM34033)
  • your own investigation (IHTM34043) of the share details on the IHT 35 has uncovered discrepancies
  • FACET have advised you that there are inconsistencies in the claim for relief.

You should be able to resolve many enquiries by making a telephone call to the taxpayer or agent. For example, if a unit trust is outside the fixed price given by the Stock Exchange you will simply have to check the date of sale.

The next page (IHTM34062) tells you what to do if FACET cannot accept the sale price for the shares.

If the answers to one or more of the questions in parts 2 or 3 of the IHT 35, prevent the claim being agreed by FACET you will have to resolve the problem. The manual includes guidance on

You may also find it helpful to refer to the relevant FACET procedures (IHTM34090).

In some cases if the matter cannot be resolved from the instructions you may have to consult Technical.