IHTM35012 - Instruments of Variation: what you
should do when you receive an IoV
When you receive an IoV, executed on or after 1 August 2002, you
will need to
- check the proximity of the time limits, (
IHTM35013) and give the case the
appropriate level of priority accordingly
- ensure that the instrument conforms to the
published guidelines (
IHTM35021),
- check that if the variation results in
additional tax a notification of the additional tax (
IHTM35029) has been sent
- check through form IOV2 (
IHTM35029) if it has been completed,
and
- complete form IOV1 (
IHTM35031) to establish whether or not
the instrument meets the conditions of IHTA84/S142.
If the IoV was executed before 1 August 2002, omit the third and
fourth steps.
