IHTM21016 - Investigating form IHT407: Risk assessment and PC&S procedures in Edinburgh

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)the initial risk assessors will indicate on form Route 1(S) that these items should be referred to SAV. The PC&S caseworker will then refer the chattels to SAV in Edinburgh who will risk assess the case within 7 days.

If the IHT407 indicates that chattels are to be sold, SAV will

• advise PC&S to accept the sale price provided that the sale was on the open market (typically at auction); or
• tell PC&S to ask whether particular chattels are to be sold and, if so, for details of the sale.

If the IHT407 does not indicate that chattels are to be sold, SAV will advise the PC&S caseworker

• to accept the value offered, if they believe it is acceptable on the basis of the information provided; or
• to ask the parties to provide the full information requested on the IHT400 ( IHTM10021) if this is incomplete and the further information is essential; or
• if the IHT407 indicates that no sale is intended, to raise an enquiry for additional information, where this is essential.

The PC&S caseworker will not raise enquiries unless instructed to do so by SAV or by the initial risk assessors.