IHTM09100 - Investigating no-grant cases: initial research and information gathering

You need to find out as much information as you can about the deceased and the deceased’s financial affairs. Also if you do not have details of the accountable ( IHTM10801) or liable ( IHTM30011) persons you need to try to find out who they are. If you do not have this information you should find the names of family members, accountants, bankers and business partners who might either give information about the estate or are likely executors or administrators.

As part of this exercise you should

• send a research request form ( IHTM09266) to RRLT ( IHTM09261) explaining the background to the case
• check ALF ( IHTM03311) for any other files for the deceased or for a pre-deceased spouse or civil partner ( IHTM11032)
• if you know the name and reference of the deceased’s tax office, call for the tax file ( IHTM09303) (if this is not known ask RRLT to find this out for you) and review ( IHTM09304) the information in the file.

You should use this information to build-up a picture of the deceased ( IHTM09032) in much the same way as you would if you had an account. Try to get an initial idea of the likely assets in the estate at death and their value, together with any lifetime gifts that might have been made. If you received information do your researches to date help to verify what you have been told? Bear in mind that if you raise enquiries to the actual, or possible, accountable person your questions should not alert them to the fact that we have received information from an informer. Does the information to hand enable you to do this?

Identify from these researches what further information may be available to you to get a clearer idea of the value of the estate and any gifts made and to verify and corroborate the results of your initial research. This is considered in more detail on the next page ( IHTM09101).