You must complete an on-line Enquiry Plan whenever you
consider an enquiry in any death, lifetime or settlement file. The
only exception is if the enquiry is opened for a penalty only. If,
when considering the penalty aspect of a case, you decide that
there are other points which warrant closer investigation, then you
will have to complete a plan.
You must remember that your Enquiry Plan is a living
document. It is not sufficient merely to draw up a detailed initial
plan. You must update your plan, particularly the sections on
“Strategy” and “Worthwhile in terms of
yield” as you obtain and consider further information.
It is up to you how often you print out a hard copy of the
Enquiry plan for your paper file. However on closing an enquiry you
should ensure that a copy of the updated plan is on file.
A separate IHT Enquiry Notes form is available to record
general information about the enquiry, quality reviews, Debt
Management information, Other papers reviewed and a page on which
to record adjustments to assets, liabilities, exemptions and
reliefs. Use of the IHT Enquiry Notes form is optional.
