IHTM29151 - Governance: Caseworking

Recording yield

All yield ( IHTM29070) and interest yield ( IHTM29090) is properly recorded. This applies to the yield and interest yield that comes from

• Enquiry work carried out by Compliance Group and Litigation, and
• Account amendment work done in PC&S, and
• Pre-grant adjustments in FACET.

The procedures are set out in detail from IHTM29070 onwards

Selection of cases for enquiry

Cases are selected for enquiry

• by dedicated risk assessors, identifying risk on IHT accounts ( IHTM07100). The risk assessors will decide whether a case is suitable for Compliance or PC& S.
• through referrals from PC&S on cases where matters have become complex or a penalty may be due
• through random enquires on taxpaying, non-taxpaying and excepted estates
• by dedicated risk assessors identifying risk through other work. For example, projects, liaison and other initiatives.

Any risk assessors who identify suitable cases will not undertake the enquiry work on those cases.

Case management- reviews

In Compliance, managers will see each enquiry at the outset for case direction. They will review the case, formally every six months. On death cases ERS ( IHTM29100) will prompt these reviews. Managers are able to look at their staff’s outstanding review list at any time.

In PC&S, managers or PCTS will review cases at regular intervals ( IHTM32021)

Sensitive and VIP cases

Sensitive cases, as defined by the HMRC Litigation and Settlement strategy and VIP cases ( IHTM03342) are dealt with by either a dedicated investigator in Compliance or by Litigation. For security these files are kept in either a locked cupboard or in a safe. The cases are flagged as VIP cases on COMPASS, and only staff who are authorised to view VIP files will be able to view the COMPASS records.

Accounting

We have are detailed instructions on issuing and authorising repayments IHTM31601 with authority limits determined by grade. We also have set instructions for remitting tax and interest IHTM30501.

You will not be able to close a case on COMPASS until

• All assessments due have been raised, issued and paid at all entries (COMPASS will prompt you there have been any amendments since the last assessment).
• The ERS record for the case, if any, is closed
• The date the case was received and the date the tax was finally agreed have been entered
• A penalty record has been raised for any culpable amendments over £20,000.

Culpability/penalties

COMPASS will automatically generate late account penalties. These are dealt with in both Compliance and PC&S, according to the instructions at IHTM36223.

Proposed penalties for culpable tax under S247 IHTA1984 or S248 IHTA1984 are worked by all Compliance investigators but must be authorised by managers or another responsible person ( IHTM36223).