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HMRC internal manual

Inheritance Tax Manual

Checking form IHT 30: section E

In this section you should check that the applicants have entered details of all of the accounts (IHTM10011) submitted to this office at this title and any calculations paid.

You can accept the date that any of the liable persons signed the account as being the date of the account. If these details have not been entered correctly you should amend form IHT30 and initial it.

It is important that the applicants have answered the ‘Have there been any changes to the value since the above?’ question. If neither the ‘Yes’ nor the ‘No’ box has been completed you should return the form to the taxpayers asking them to complete and initial one of the boxes.

If the applicant has answered ‘Yes’ you should check that they have provided details of the amendments and issue calculations (IHTM31000) and raise any enquiries (IHTM29000) as necessary. If no details have been provided you should telephone the taxpayer and ask for these to be sent to you.

If there is an addition to the estate you will need to consider whether a penalty (IHTM36000) is appropriate.