If a request is received at a working file then you should
respond as appropriate.
If a request is made by telephone to the Helpline, you
should record the details and either refer the matter to the
caseworker or investigator or, if the file is closed, obtain the
file and return the call.
Any other request, or any case of doubt, should be referred
to Compliance Lifetime Transfers Team in IHT Nottingham.
In IHT Edinburgh, if the request is received for a closed
file it should be referred to the allocated caseworker or the
manager of the relevant section if that case worker is no longer
available. All other requests should be referred to the PC&S
manager.
What should be your response?
If it is clear that the value of a property has been
ascertained (
IHTM09242) for IHT purposes, you can
confirm the appropriate details.
If it is not clear, for example, the VOA (
IHTM23002) has agreed a global figure
for a number of properties without specifically attributing values
to each property, you should say that the value for individual
properties has not been ascertained.
Where only part of the asset that was valued for IHT has
been sold, you should make it clear to the Inspector that the value
you are providing was ascertained for the whole property, if
necessary giving a full description of the property that you are
providing a value for.
If a number of properties passed to the same beneficiary and
all the values were ascertained; you should send a copy of the
IHT405 or IHT 37 duly annotated to the Inspector to prevent further
enquires as and when the beneficiary disposes of other properties.
If the value of a property was not ascertained for IHT
purposes, for whatever reason, you should confirm that fact to the
Inspector and give a brief explanation why.
