IHTM09282 - Databases: SA View

Taxpayers who are self-employed, partners, company directors or trustees and most higher rate taxpayers must complete a SA tax return. Each has their own 10 digit Unique Taxpayer Reference (UTR) and SA Record that holds information such as personal and business addresses and date of birth. In addition, if a tax return has been completed, then details of income and capital gains will be held for the tax year’s 96/7 to date. This information is available through SA View.

SA View gives you information about

• tax liabilities - you might be interested in these where the IHT400 figure is large and inconsistent with the deceased’s estate
• addresses of individuals if not available on the BT Phone Disc
• any Power of Attorney that the tax office is aware of, if you suspect there may be undeclared gifts or substantial gifts made by an Attorney (who might not have had the power to do so).
• investment income or CGT disposals which could help you identify undisclosed gifts.
• trust income, income from land and property or foreign income, which could help you identify an interest in settled property, land, buildings and foreign assets omitted from IHT400.
• business accounts, which could be provided to assist you with the consideration of a claim for business relief
• any income from Lloyds Underwriting activities which may indicate or confirm the omission of Underwriting interests from the IHT400
• income, in general, to help you consider a claim for normal out of income exemption.

SA View also notes when an enquiry is in progress at the tax file. In these cases you should speak to speak to the Inspector to see if the enquiry has any implications for IHT. The Inspector may also be interested in the information you have in your file.