IHTM12031 - Investigating form D1: general approach

You should generally assume unless you have reason to suspect otherwise that the information provided by the parties in form D1 is correct.

If the D1 has not been completed correctly and in full then you should normally ask the taxpayers to answer the outstanding questions unless you have information in the will or elsewhere on the IHT 200 to suggest that further enquiries will not result in additional tax. If the taxpayers have not followed the instruction ( IHTM12011) for attaching a copy of the will to the D1 you should write out, or telephone, for a copy will.

PC&S caseworkers should only ask for a copy Will or for a D1 to be completed if they are asked to do so by the risk assessors ( IHTM07100).

If you do need to ask for information that should have been supplied on the D1 you should point out to the taxpayers that they have not provided the details requested in the form D1 (Notes).

If a copy of an instrument of variation ( IHTM35011) or disclaimer ( IHTM35161) is attached to the D1 then you should consider the will in conjunction with the relevant instructions ( IHTM35000).