IHTM09102 - Investigating no-grant cases: approaching the accountable or liable persons

If you have identified the accountable person ( IHTM10801) then you should write to them enclosing the relevant IHT account ( IHTM10011) and ask them to complete and return it to this office.

If you cannot identify the accountable person you should consider the options on the next page ( IHTM09103).