IHTM09213 - Exchange of information with tax offices (form 984 procedures): completing and issuing form 984

The following must be completed before a form 984 is sent to tax offices

• identify which of the items at IHTM09212 ( IHTM09212) are a feature of the estate and tick the relevant box
• enter the figure for cash if this totals £10,000 or more
• enter the net figure for the estate
• complete the boxes for the name of the deceased, our reference number and the date of death
• enter the name of the deceased’s tax office, tax reference and National Insurance number to which the form is being sent – this information is normally shown on the front of the IHT400 or can be obtained from SA View ( IHTM09282) or the Taxpayer Index but if you cannot find out the office name in this way, special instructions ( IHTM09214) apply
• photocopy and attach to the form 984 the front page of the IHT400 and any other pages or supplementary pages with information about the ticked items.

RRLT ( IHTM09261) will normally complete and issue the form 984 when they carry out their standard research ( IHTM09263) prior to sending the file to Compliance Group. They will indicate on form SIP 2 if a 984 has been sent. But it is the Investigator’s responsibility to make sure that a 984 is sent in appropriate cases ( IHTM09212). If you consider that a 984 should have been issued, but the box on SIP 2 is not marked, you should return the file to RRLT with instructions to issue the form.

For files that are risk assessed in IHT Edinburgh, the 984 will not be completed by RRLT. It is the responsibility of the caseworker to complete the 984. You should send the completed 984, with the file, to the Compliance Group Band E2 who will photocopy and attach the relevant documents before issuing the form.

You should note that a form 984 has been issued on your enquiry plan ( IHTM29051).