AP4383 - Deceased Persons: Formal enquiries

Only in cases where you are not satisfied with either the SA Return or the repayment claim, should you make formal enquiries under either Section 9A or paragraph 5 Schedule 1A respectively.(AP4382)

Particular care should be given to cases where a large repayment arises and there is little evidence available to substantiate the legal right of the claimant to receive it.

Although just requesting sight of Probate would require a formal aspect enquiry, this course of action should be taken where there are doubts about the authenticity of the claim or the eligibility of the claimant. As an alternative to opening an enquiry you could ask HMRC Inheritance Tax Nottingham Risk and Research Group who may have the information you need. (AP 4388)

For detailed guidance about discovery assessments and time limits see EM3250