If the taxpayer continues to deny any irregularities and you do
not have other firm doubts about the completeness of the account
you should consider the information you hold. How reliable is it?
Can it be checked? If you are dealing with a death estate, you may
also want to bear in mind that the personal representatives (
IHTM05012) may not genuinely know of
any omissions.
(This text has been withheld because of exemptions in the
Freedom of Information Act 2000)
If you have serious doubts about the accuracy of the account
then you should invite the taxpayer to produce the deceased’s
papers to allow you to satisfy yourself that all is in order. If
the taxpayer refuses to co-operate then you should point out that
you will pursue your investigation by
