When a form IHT 100 (
IHTM10501) or letter notifying a
settled property claim is received from the taxpayer or their
agents it is passed to ICES for initial action (
IHTM07054).
If the IHT 100 is received pre-grant for an estate which will
be tax-paying, and there is no reference on ALF (
IHTM03291) for the deceased, a file is
created. If there is already a reference on ALF the IHT 100 is
attached to the file.
The trustees can pay the IHT on the trust (
IHTM30172) before the grant is obtained
if they wish, otherwise it must be paid by the due date (
IHTM30151).
On receipt of the file in PC&S/Compliance Group the IHT
100 is referred to the team caseworker for reviewing action (
IHTM14051).
