IHTM32125 - Delay in providing information: further review of the file

If you do not receive the information you require following the initial reminding action you should critically review your papers to make sure that

• all the points you have taken up are still worth pursuing, and
• your request for information has been clearly and precisely expressed.

You should also take the opportunity of considering whether the file should be referred to DMB to take protective action (IHTM38000).

When you review the file you should consider what information may be available from other sources (IHTM09251) and try to use these if appropriate. For example, you may consider using the following

• other IHT files - for example that of a spouse or civil partner (IHTM11032), parent or other family member
• SAV files
• Companies House information (via SAV)
• tax files (for the taxpayer, a partnership or company and, if relevant, the accountable parties or beneficiaries)
• Land Registry (via DMB)
• Sasine Registry for Scottish property (via DMB in Edinburgh)
• the Risk Team (IHTM09261)