IHTM14022 - Investigating form IHT403: mandatory referrals

If a Gift With Reservation ( IHTM14301) is recorded on the IHT403, check that all the requested information has been provided and refer to TG for advice.

Cases where gifted premiums on insurance policies and gifted policies are declared are also usually the subject of a mandatory referral for technical advice. You can find further instructions on dealing with these types of gift at ( IHTM20041).