IHTM07083 - Pre Grant: casework

You will need to check all IHT400s received to see why the account has been referred to Pre grant. The items you need to check are

• Is the IHT400 signed?
• Are the correct schedules present?
• Is there an underpayment of tax?

If the IHT400 hasn’t been signed you will need to issue a letter and send the IHT400 back for signing by the appropriate people. If there are schedules missing you need to contact the parties to request the additional schedules.

If there is an underpayment of tax you will need to raise an assessment taking into account monies already paid. A copy of this needs to be put onto the file and a copy sent out with a covering letter to the parties. Cancel all other issued assessments on Compass. Enter a review date on ALF ( IHTM03291) for 4 weeks to check for payment.

You also need to check to see if there are any amendments needed to Compass ( IHTM31101) and check whether these amendments result in further tax to pay. If they do an assessment is raised and issued with a covering letter to the parties.

When the criteria above has all been satisfied you can pass the IHT421 through to the Registry for issuing.