IHTM01025 -Service work: casework teams

These teams handle the more straightforward taxpaying and non-taxpaying cases.

Caseworkers in these teams are responsible for all aspects of the file, except the collection of outstanding debts. They:

• examine accounts and ask for additional information
• ask questions about valuations and the deduction of debts and issue assessments for tax and interest due or repayable
• liaise with specialist branches
• bring the case to a satisfactory and cost-effective conclusion.

Service case working teams also deal with straightforward lifetime cases involving:

• settlements where there is no interest in possession
• lifetime transfers that are chargeable to tax (IHTM04067) when made.