IHTM09201 - Liaison with other HMRC
offices: introduction
It is important that when you are investigating a case you
consider whether the information you have about a taxpayer and the
taxpayer’s affairs might be of use to other parts of HMRC.
Similarly other parts of the department may have information
that’s useful to you. Liaison can be either formal or
informal (
IHTM09231).
Formal liaison includes
- an exchange of information with tax
offices that takes place when files are allocated to Compliance
Group – form 984 procedures (
IHTM09211)
- the tax office providing you with feedback
about the information received from us notifying you of information
they have about potential gifts, undervaluations and no grant cases
– form 982 procedures (
IHTM09221)
- notifying HMRC Trusts that a settlement
has been set up – LIT 1 procedures (
IHTM09230)
- ensuring ‘ascertained’ values
(
IHTM09241) are used for both IHT and
capital gains tax purposes
- procedures for notifying tax offices of
claims for relief on the loss on sale of shares (
IHTM34074) and loss on sale of land (
IHTM33046)
- procedures in FACET for notifying the
Centre for Non-Residents of non domiciled or deemed UK domicile
cases and Special Compliance Office (
IHTM09232) if the estate exhibits
particular items that are of interest to them.
Any case where you suspect fraud (
IHTM36291) should be referred to
Special Compliance Office (SCO).
