| Introduction |
| Future claims |
| Destruction of files |
| Closing a file |
| Correspondence on a closed file |
| IHTM39001 | Introduction |
| IHTM39002 | File status |
| IHTM39011 | Introduction |
| IHTM39012 | What is an F(CT) marking? |
| IHTM39013 | Closing a file where an F(CT) marking is appropriate |
| IHTM39014 | What is an F(DT) marking? |
| IHTM39015 | Closing a file where an F(DT) marking is appropriate |
| IHTM39016 | Additional entries made on F (Future) claims files |
| IHTM39017 | Future claims; What is an F (Timber) marking? |
| IHTM39018 | Future claims; Closing a file where an F (Timber) marking is appropriate |
| IHTM39021 | Introduction |
| IHTM39022 | Reviewing F(CT) cases |
| IHTM39023 | Reviewing F(DT) cases |
| IHTM39024 | Reviewing F(NH) and (WA) cases |
| IHTM39025 | Reviewing cases with future timber claims |
| IHTM39026 | Reviewing F(Rev Rev) cases |
| IHTM39031 | Introduction |
| IHTM39032 | Retention period |
| IHTM39033 | The MF file (MF34) |
| IHTM39041 | Introduction to procedures |
| IHTM39043 | Balancing the account |
| IHTM39044 | Closing the COMPASS record |
| IHTM39045 | Close the Enquiry Reporting System record (ERS) |
| IHTM39046 | Is an O (F) marking appropriate? |
| IHTM39047 | Was the deceased a well known public figure? |
| IHTM39048 | File marked O(INST) or O(S) |
| IHTM39049 | Issue of IHT 30 |
| IHTM39061 | Introduction |
| IHTM39062 | The Dividing Table |
| IHTM39063 | Dealing with post on closed files |
| IHTM39064 | Noting on COMPASS on closed files |
| IHTM39065 | Loss on sale of shares and land relief |
| IHTM39066 | Requests for information from outside HMRC |
| IHTM39067 | Deeds of Appointment, Section 144 and Form 100 |
| IHTM39068 | Instruments of Variation |
| IHTM39069 | Corrective accounts and letters |
| IHTM39070 | Payments and repayments of tax and interest |
| IHTM39071 | Money on account but no detail of amendments |
| IHTM39072 | Retention and destruction of papers |
