IHTM03252 - File creation: when to ask for a file to be created

You will normally need to create a file when

  • you are told about a death, lifetime transfer or a settlement at another file
  • the estate, gift or value of the settlement seems likely to exceed the relevant threshold and will result in a charge to tax, and
  • you have checked ALF (IHTM03311) and no other file has already been created.

Sometimes you may not need to create a file but a cross-reference to another file should be created. For example, the death of a life tenant (IHTM16000) of a settlement is notified at the head file (IHTM16000) and the settled fund is clearly below the threshold. In this case correspondence should be stored at the existing head file and the particulars of the death can be cross-referenced on ALF to that file.

There are procedures (IHTM03261) for you to follow when you ask for a file to be created file.