IHTM13014 - Investigation of form IHT401: P,C&S

England and Wales

Where a domicile has not been accepted by Pre-Grant ( IHTM13011) it will be the decision of the Risk Assessors as to where the case will be sent. If the only complex issue is the domicile, then the file will be sent to Taxpayers Services Group with an information gathering form called a RAD1 attached. Taxpayers Services Group will send this form to the parties. One reminder is sent after two months, and at the end of three months from its issue, or upon reply, the file must be sent to Technical Group.

In all other cases, if the question of someone’s domicile arises, then these must be referred to Primary Compliance Support. This includes claims that affect tax due on IHT 100s, IHT400s or any other form of account. A note from Pre-Grant that reads “review after grant” is not an acceptance of the taxpayer’s claims and you must send all such cases to Primary Compliance Support.

If the claimed non-UK domicile has been accepted by Technical Group or Pre-Grant you can accept the domicile as claimed. Foreign assets must be valued as usual (IHTM27020)

Remember that spouse or civil partner exemption ( IHTM11032) ( IHTM13031) of only £55,000 is allowed for spouses or civil partners not domiciled in the UK. The domicile of a surviving spouse or civil partner may not be obvious and so this may bypass the usual domicile procedures.

If there is any reason to believe that a surviving spouse or civil partner was not domiciled in the UK at the date of death refer the papers to the Primary Compliance Support Team.