IHTM09030 - Investigating accounts: what you should do when you receive a new account
When you first receive an account you should
- review ( IHTM09031) the account and decide whether it is worth considering further – in doing this you should not be constrained by the views of the initial risk assessors, it is your decision on whether or not an enquiry is appropriate
- make any mandatory referrals to TG – you should do this even if you are not proposing to make enquiries following your initial review
- consider whether you need to raise any assessments for tax ( IHTM31000) at this stage.
If you are considering making an enquiry you should ask RRLT ( IHTM09261) to carry out research ( IHTM09262). You should also consider whether either at this stage or later you might want to
- check ALF ( IHTM03311) for any other related or connected files, such as lifetime or settlement files for the deceased or transferor, files for a pre-deceased spouse/civil partner ( IHTM11032) or SAV files
- consider whether it will be helpful to call for tax files ( IHTM09301) of the deceased or transferor and connected parties such as partners, spouses, children or beneficiaries
- if you need help in interpreting information, consult TG, the Actuarial Team, SAV, VOA ( IHTM23002), the tax office ( IHTM09231) or your B2 consultants.
This is all a matter of judgement but you will need to check all
available information sources (
IHTM09251) if the enquiry is, or
becomes, a full enquiry (
IHTM29022).
You should use the information you have to build up a picture
(
IHTM09032) of the deceased or
transferor.
If you decide that an enquiry (
IHTM29011) is appropriate
