In this section you should check that the applicants have
entered details of all of the accounts (
IHTM10011) submitted to this office at
this title and any calculations paid.
You can accept the date that any of the liable persons
signed the account as being the date of the account. If these
details have not been entered correctly you should amend the IHT30
and initial it.
It is important that the applicants have answered the
‘Have there been any changes to the value since the
above?’ question. If neither the ‘Yes’ nor the
‘No’ box has been completed you should return the form
(
IHTM40080) to the taxpayers asking them
to complete and initial one of the boxes.
If the applicant has answered ‘Yes’ you should
check that they have provided details of the amendments and issue
calculations (
IHTM31000) and raise any enquiries (
IHTM29000) as necessary. If no details
have been provided you should telephone the taxpayer and ask for
these to be forwarded to you.
If there is an addition to the estate you will need to
consider whether a penalty (
IHTM36000) is appropriate.
There are separate instructions (
IHTM40111) telling you what to do if
you are already considering a penalty when you receive the IHT
30.
