If RRLT (
IHTM09261) cannot find the
deceased’s tax office in the normal way (
IHTM09213) they will enter the name of
the tax office that covers the deceased’s last known address
in the name space. This is found using the Places list in
Directories and Addresses in TSS 2000 available through
‘Start’ and ‘Programs’ menu on your
computer.
If the gross value of the estate is more than £1million,
they will refer the form 984 to SCO (
IHTM09232).
In IHT Edinburgh, ICES or the Compliance Group Band E2 will
forward the 984 to SCO.
