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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
, see all updates

FACET procedures: non-mandatory referrals from caseworkers

You should carry out the checks as requested by the caseworker.

Where the caseworker asks for a full check to be made you should follow the procedures (IHTM34094) for dealing with substantial losses.

(This content has been withheld because of exemptions in the Freedom of Information Act 2000)