IHTM39067 - Correspondence on closed files: Deeds of Appointment, Section 144 and Form IHT100

These matters relate to non-interest in possession settlements.

When a Form IHT100 is received at the Dividing Table it will normally be for the Risk Assessor (non-death) to consider any action required. However, before referring, the Closed Post Team Divider will check that the form has been properly completed.

If the IHT100 has been properly completed, then it should be referred to the Risk Assessor (non-death)

• If the IHT100 has been incorrectly completed, then the divider will decide where it will be worked
  
  
• Where a closed file exists for the deceased life tenant and the IHT100 largely duplicates information already on file, e.g. in the IHT418, the Closed Post Team will retain it. If the IHT100 contains information that warrants further enquiry, the Divider may refer it to another Team to continue with the action.
  
  
• If there is no file for the deceased Life Tenant the Account will be passed to ICS to continue the action.
  
  
• If the Appointment is from a Will Trust and is made between 3 and 24 months following the date of death and is to a beneficiary named in the will or variation, it is more than likely that the appointment will fall within Section 144. Section 144 appointments should be referred, by hand, to the Primary Compliance Support Team for their consideration. If the Primary Compliance Support Team agree that section 144 is in point, a standard letter (SL125) should be sent to the parties. If the parties either write in or call to say that they disagree, the Primary Compliance Support Team will advise on our next course of action.
  
  
• If matters look like becoming complex, then the file should be reallocated to another Team.