IHTM03222 - Miscellaneous files: DCM files


A Document Cover Miscellaneous (DCM) file is now used to hold papers which relate to investigations into the non-delivery of form IHT400. In previous years these file references were used when we had other miscellaneous enquiries or paperwork.

We will also create a DCM when we receive a request for advice or a decision regarding IHTA84/ Sch 6, Para 2 (IHTM04451) in respect of a particular estate. The DCM is then referred to the Estate Duty specialist who will either work the case at the DCM reference or convert it to a standard death file, if appropriate.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

A DCM, which is a single yellow sheet, is given

  • a four digit reference followed by a forward slash and the year of creation
  • ending with a `check character'
  • beginning with the letter `M',

for example, M1234/02L.

If you receive an account and you find that a DCM reference already exists for the same person you will need to cancel the DCM reference to your file. You should

  • tell the file creation staff (IHTM03270), so that ALF can be updated and
  • note in red ink on the front of the file cover that a DCM has been cancelled to your file.
  • File the DCM inside the file cover or at the back of the papers

You should always consider whether it is appropriate to register a ‘late account’ enquiry on ERS for such cases. Where this is appropriate you must ensure that the enquiry is opened before data capturing the estate values