| Closed Post | How to deal with it |
| IHT30's (if received after issue of SL124A or
SL124B, issue IHT30 under cover of SL124C) | Non tax paying cases. If the form is completed
correctly and the Compass record (if any) is closed:
- If ticked "No" at Section D - issue
- If ticked "Yes" and amendments are
attached and the letter shows that the case is Spouse or civil
partner Exempt or Charity Exempt - issue
- If ticked "Yes" and amendments are not
attached - order file
- If form is not completed correctly - order
file
- If Compass is open - order file
Tax paying cases. If the form is completed
correctly and the Compass record is closed.
- If ticked "No" - issue
- If ticked "Yes" and amendments and deposit
are attached and deposit covers tax and interest - issue and pay
assessment and issue certificate
- If ticked "Yes" and amendments and deposit
are attached and deposit does not cover tax and interest - order
file
- If ticked "Yes" and deposit not received -
order file
- If form is not completed correctly - order
file
- If Compass is open - order file
|
| Amendments | Non tax paying cases:
- The deposit received covers the tax and
interest and there is a Compass record - amend Compass, issue and
pay calculation
- The deposit received covers the tax and
interest and there is no Compass records - order file
- The deposit received does not cover the
tax and interest - order file
- The letter shows that the case is Spouse
or civil partner Exempt or Charity Exempt - amend Compass record
(if any)
- It is not clear that the amendments are
exempt - order file
- If Compass record is open - order
file
Tax paying cases:
- The amendment is over the current penalty
threshold - order file
- The deposit received covers tax and
interest and is below current penalty threshold - amend Compass,
issue and pay calculation
- Where we haven't received
all/any/repayment of the tax - order file
|
| IOV's |
- Where there is no change to tax payable -
return the IOV along with an IOV2
- Where there is a change to the tax - order
file
|
| Receipts and Sect 6's |
- If Compass record is closed and
calculation has been paid - file receipt/Sect 6 with closed
post
- If Compass record is open - order
file
|
| Misc. |
- Copy of IHT400 requested - call for
file
- IHT 100 received - call for file
- IHT421 showing nil to pay at PS7 - take to
FACET
- IHT421 with tax to pay - take to Pre
Grant
- Acknowledgements - file with closed
post
|
