If when you have completed your research and information
gathering (
IHTM09100) you cannot identify who is
the accountable person (
IHTM10801) you should contact members
of the deceased’s family and known advisor’s or
business associates who might be able to find out details of the
estate and the liable persons (
IHTM30011). If they are unwilling to
help us with our enquiries then you will need to discuss with
Litigation whether it is appropriate to issue information notices (
IHTM32231) under IHTA84/S219.
Once you identify the accountable person you should follow
the instruction on the previous page (
IHTM09102).
If you find that someone has received any gifts by
survivorship (
IHTM15081) or by intermeddling you
should ask for the completion of an IHT account (
IHTM10011) for that property,
IHTA84/S216 (2).
In some cases there may be no-one willing to obtain a grant
of representation. In such cases, if you can establish through your
enquiries that
you should discuss with Litigation whether they will approach the Official Solicitor with a view to the Solicitor obtaining a grant on our behalf. In Scotland you should contact TG where no Confirmation has been obtained and tax is at stake.
