IHT Belfast and IHT Nottingham
To call for a tax file you should either complete a form Con
2 or telephone the tax office to see if they can release their
papers. If you know the name of the tax office and have the
reference number it will usually be easier to use the telephone as
the tax office should be able to confirm what type of papers they
hold. In the case of the deceased or a transferor information about
the tax office should normally either be shown on the front of the
IHT account or will be provided by RRLT (
IHTM09261) if you have asked for them
to carry out research for you. You can also ask RRLT to search the
taxpayer index for information about the reference numbers and
location of tax files.
If you send a form Con 2 you should fill in the information
at the top of the form and complete parts 2 and 3 of the form as
fully as you can. The only parts you should not complete are the
‘file number’, ‘sent to IHT on’ and
‘by’ boxes at the bottom of part 2. You should only
complete Part 1 of the form if you do not have the name of the tax
office or the reference number and pass the Con 2 to RRLT who will
trace the tax office and reference number.
Tax files are weeded frequently and earlier papers may be
held in a storeroom. If you need papers to go back more than, say,
3 years, ask on the Con 2 or over the telephone for the weeds back
to a specific tax year (for example ‘weeds back to
1996/97’) to be forwarded to you if they are available.
IHT Edinburgh
Form Con 2 is not used. If you are calling for a tax file you
should either send a typed memo or telephone the tax office, as
suggested above.
