IHTM17012 - Investigation of form IHT409: PC&S cases


If at the risk assessment ( IHTM07100) stage it is decided that the file is to be dealt with in PC&S and form IHT409 has been completed, the Risk Assessor will mark on the Route 1 or Route 2 that the file is to go to the Pension Specialist in TG at IHT Edinburgh.

On receipt, if no questions arise in respect of the IHT409, the Pension Specialist will mark the Route1/Route 2 accordingly and return the file to PC&S. If an enquiry is necessary the Specialist will write direct and handle all future correspondence on the matter. You should be alert for any correspondence relating to pensions which should be referred to TG Edinburgh as soon as possible.