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HMRC internal manual

Inheritance Tax Manual

From
HM Revenue & Customs
Updated
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Dealing with a claim: action in PC&S

In the majority of cases dealt with in PC&S, any claim to transfer unused nil rate band will have been agreed by the risk assessors. But, where, this is not the case, you should follow the risk assessor’s instructions to obtain further information or to have property valued. When you get this information, you should amend the claim to TNRB and re-assess the case, if this is appropriate.

Any case where

  • the death is on or after 9th October 2007,and
  • the taxpayer is unable to provide any additional supporting documents we have requested

should be referred to the Risk & Intelligence Team in Compliance Group for further research.