IHTM29022 - Enquiries: full enquiries

A ‘full’ enquiry is one where we make a fundamental challenge to the account. This might be because we believe there may be a number of omissions or inaccuracies or we are seeking an account not submitted by the time limit.

You should make an enquiry ‘full’ where

• You have reason to believe that the account returned by the taxpayer is fundamentally incorrect. This is likely to be where our own investigations using, perhaps, other HMRC or third party sources, reveal that there are a number of omissions or inaccuracies in the account.
• You know a charge to IHT has arisen but the taxpayer persistently refuses to co- operate and deliver an account. These may be, for example, where we know of a death and tax was at stake, but no grant has been taken out or an account delivered.
• In settlement files, this might be where the trustees have not delivered an account for, say, a ten-year charge despite us sending a number of reminders.