IHTM09211 - Exchange of information with tax offices (form 984 procedures): when do the procedures apply?

Information should be sent to tax offices using the form 984 procedures when

• a file is identified as being suitable for Compliance Group, and
• the estate has one or more of the features ( IHTM09212) listed on the form 984 that may be of interest to the tax office or to HMRC Trusts Edinburgh.

The form 984 is completed by RRLT ( IHTM09213).