IHTM11047 - General procedure for death transfers: review of non-taxpaying estates

Cases created as non-taxpaying files where spouse or civil partner (IHTM11032) exemption is claimed are sifted by risk assessors according to the instructions (IHTM07100) elsewhere in this manual. Where the risk assessors identify doubtful or larger claims the files will be referred to either Service or Compliance for further review, as appropriate.