IHTM03054 - Sub-files used with File 1: File 7 (sub-file F)


You may use a File 7 to hold papers, including form IHT100s, relating to the termination of an interest in a settlement or for lifetime transfers made by the deceased. Notes may be written on the front of the sub-file about for example, open non-enquiry matters, referrals to other sections and amendments made or needing to be made to COMPASS (IHTM31101).

In general, you will only need to use this white sub-file if there is substantial and separate correspondence on these matters or where, for example, the taxpayers or agents differ from those for the free estate. In Edinburgh you may use a file 135D (IHTM03061) for this purpose.