IHTM03251 - File creation: general

Most IHT files are created by the file creation staff.

In most cases we will create files (IHTM03262) when a request for a reference or an account is first received and before you see the papers. But there are some circumstances (IHTM03252) where you will need to ask file creation to create a file and there are procedures (IHTM03261) that you need to follow.

You will also need to know what to do when

• a non-taxpaying death file becomes taxpaying (IHTM03085)
• there is more than one reference (IHTM03274) for the same estate or settlement.