Whenever you receive a new account, and in particular any
received direct from risk assessment, you will need to review it,
and any schedules and attachments, following risk assessors
guidance where applicable, to ensure all the relevant information
is present.
For death accounts the Will should be reviewed to ensure
that, for example, grossing up (
IHTM26121) is required where there are
specific legacies under the Will or where part or the whole of the
residue is exempt. You should tick the Will to show that you have
checked it.
Work through the schedules looking for anything that might
require attention and make a clear pencil notation against any
items that are being accepted or passed. This includes making a
note of any verbal advice sought from TSS (
IHTM08173) where the advice given is
other than ‘yes’ or ‘no’. These notes will
be useful when making the file notes (
IHTM08089), and also when it comes to a
final case review (
IHTM08133) prior to closing the case.
On the IHT400 (
IHTM10021), check whether the totals at
section F correspond with their relevant schedules. Also check ALF
(
IHTM03291) for any outstanding
connectors.
