IHTM29041 – Enquiries: Opening an enquiry

Once you have decided that there are aspects of the case that warrant enquiry your next step is to open one. You will need to do the following.

Set up an enquiry record on ERS

The start date of the enquiry is the date that the investigator receives the file to consider. You will need to set up a record on ERS ( IHTM29100) as soon as you decide to take up the enquiry. This applies to death enquiries and those that relate to settlements where ERSA is being used ( IHTM29101)

Review or carry out background research

You should look at any background research papers that FACET have prepared. Check that all the assets and any potential lifetime transfers are included in the account. You may need to do further research using internal HMRC resources or public resources as the enquiry progresses. You can do this yourself or by referring the case to the Risk and Intelligence Teams. You should only conduct research that is relevant to your enquiry. You should use the information to test the accuracy of the account and build a better picture of the estate.

Create a plan of how to conduct the enquiry and what the outcome should be

Evidence shows that the best enquiries are those where the investigator takes time to consider what is at stake and how to bring the enquiry to a conclusion, from the outset. An enquiry plan will provide you with a structured and consistent approach for dealing with your enquiries.

Refer the plan to your line manager for ‘Case Direction’ input

When you have considered all the issues to investigate and have obtained all the additional research you should refer the enquiry papers to your manager for direction.

You should do this before you send any enquiry letter to the parties. Your manager will review your planned enquiries and offer advice and guidance that will help you get the enquiry off to the best possible start. They may, at this stage, suggest a review of the enquiry before the six month date generated by ERS.

Liaise with other parts of the department

When you open an enquiry there may be information you should give to other parts of the department. You will probably also need to get information from elsewhere in the department so you can investigate specific aspects of the enquiry. Details of the liaison procedures with other parts of HMRC are covered in IHTM09000.