IHTM23013 - Investigation of form IHT405: Page 1 of form IHT405

Part 1 contains contact details of the estate solicitor, or the personal representative ( IHTM05012) where there is no solicitor acting. Specifically, these details are

• the name and address of the solicitor or personal representative
• their file reference (if any)
• their telephone number

If this information is not included on the form then it is important that you make sure it is added before the land is referred to the VOA ( IHTM23002).

Some forms IHT405 may show details of a valuer or surveyor at Page 1. However, in many cases the VOA’s initial enquiries, particularly arrangements for inspections, need to be carried out through the estate solicitor or personal representative. In some instances contact with a valuer/surveyor is not needed.

When referring land ( IHTM23031) to the VOA, if the details given at Page 1 are those of a valuer/surveyor, you should also provide the VOA with details of the estate solicitor, or the personal representative if appropriate, as the initial point of contact.