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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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FACET procedures: is the form IHT 35 appropriate for FACET to consider?

When you receive a form IHT 35 you should make the following checks to see if the claim is appropriate for you to consider.

Checks Action
   
a) Is the date of death shown on page 1 of form IHT 35? If not, you should return the form to the caseworker and ask for this information to be included.
b) Have the date of death values been ticked by the caseworker.  
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)   If not, you should send form IHT 35 back to the caseworker asking them to confirm that the date of death values are the same as those shown in the IHT400.
  c) Do any of the following apply
  • is the claimed loss substantial?
  • is the question in section 2 ticked ‘Yes’
  • has at least one of the questions 3(a) to 3(e) been answered ‘Yes’
  • has the caseworker requested that either specific checks or a full check be made?
(This content has been withheld because of exemptions in the Freedom of Information Act 2000)   If none of these apply you should return the form IHT 35 to the caseworker stating on form 516 that the claim is not appropriate for FACET to consider.