IHTM09030 - Investigating accounts:
what you should do when you receive a new account
When you first receive an account you should
- review (
IHTM09031) the account and decide
whether it is worth considering further – in doing this you
should not be constrained by the views of the initial risk
assessors, it is your decision on whether or not an enquiry is
appropriate
- make any mandatory referrals to TG –
you should do this even if you are not proposing to make enquiries
following your initial review
- consider whether you need to raise any
assessments for tax (
IHTM31000) at this stage.
If you are considering making an enquiry you should ask RRLT (
IHTM09261) to carry out research (
IHTM09262). You should also consider
whether either at this stage or later you might want to
- check ALF (
IHTM03311) for any other related or
connected files, such as lifetime or settlement files for the
deceased or transferor, files for a pre-deceased spouse/civil
partner (
IHTM11032) or SAV files
- consider whether it will be helpful to
call for tax files (
IHTM09301) of the deceased or
transferor and connected parties such as partners, spouses,
children or beneficiaries
- if you need help in interpreting
information, consult TG, the Actuarial Team, SAV, VOA (
IHTM23002), the tax office (
IHTM09231) or your B2 consultants.
This is all a matter of judgement but you will need to check all
available information sources (
IHTM09251) if the enquiry is, or
becomes, a full enquiry (
IHTM29022).
You should use the information you have to build up a picture
(
IHTM09032) of the deceased or
transferor.
If you decide that an enquiry (
IHTM29011) is appropriate
- raise your initial enquiries (
IHTM09071) as soon as possible
- follow enquiry procedures (
IHTM29001), including creating an
enquiry plan (
IHTM29051) and an ERS (
IHTM29100) record and where appropriate
follow the liaison procedures (IHTM09211) for exchanging
information with tax offices.
