IHTM09231 - Liaison with other HMRC offices: informal liaison

The basic rule is that if there is anything you do not know about a case and you think that another part of HMRC may have information that will help your enquiry then you should approach that office to see if they can help. There are separate instructions ( IHTM09303) for calling for tax files but you will find that in many cases it will be helpful to speak to the person who is dealing with the case. You should always look to speak to the Inspector if SA View ( IHTM09282) shows that the tax office is making enquiries into the deceased or transferor’s affairs or to Special Compliance Office (SCO) ( IHTM09232) if you are aware that they are investigating the deceased or transferor’s affairs.

Similarly if you uncover an unusual transaction that may have implications for another tax it is best that you speak to the person who is dealing with the case. Examples of information that may be of use to tax offices include

• omissions of income bearing assets
• unusual transactions involving property or foreign property
• transactions which, although they do not seem to be aimed at IHT avoidance ( IHTM09151), appear to be uncommercial
• substantial estimated tax liabilities are being claimed as a deduction in an account where there is no tax office reference – see also instructions ( IHTM09214) for sending form 984’s in £1million estates where there is no trace of a tax office.

Tax offices may approach you for help with their enquiries. You should provide whatever information is requested and, if appropriate, work an enquiry jointly with the tax office. If the tax office asks for a loan of your file confirm with your manager that it is appropriate to send the file to the person who is requesting it. Files leaving the office should be sent to your registry to log and dispatch the file. They will also mark ALF ( IHTM03296) accordingly. You should provide the registry with the name, reference and full address of the person who wants the file.