IHTM33031 - Procedures: has form IHT 38 been completed correctly?
The table below lists the checks you should make when you first
look at a form IHT 38.
There will be occasions when you will have to return a form
to be amended or fully completed. But before doing so you should,
as far as is possible, also try to carry out a check of all the
other information (
IHTM33033) included on the form so that
you can raise any other enquiries that you need to make at the same
time.
| Check | Action |
| (a) Has the form been fully and correctly completed? | If not you should return the IHT 38 to the taxpayers. The covering letter should make clear the further details you need. You should also make it clear that the ‘appropriate person’ ( IHTM33050) must initial any amendments. |
| (b) Has the form been signed by all the ‘appropriate persons’ and not by an agent? | If not you must return the IHT 38 to the taxpayers and explain in the covering letter that the appropriate persons must make the claim. |
| (c) Has either box 1 or 2 on page 4 of the IHT 38 been ticked? | If not
a) If the form has been returned within 4 months of the date of the last sale, or if only some of the land owned by the deceased has been sold and less than four years have passed since the death. You should telephone the taxpayers or their agents to check whether they intend to purchase any land within the 4-month period or sell any further land in the four years from death. If you are satisfied that no sales or purchases are in prospect then you may continue to process the claim and allow any relief on a provisional basis ( IHTM33044). Otherwise you should return the IHT 38 and ask for a new, fully completed IHT 38 to be sent to this office by the ‘appropriate person(s)’ four months after the last sale or purchase has taken place. b) If the date of last sale was over 4 months from the date the IHT 38 was signed, and, either all the land has been sold or four years have passed since the date of death, there is no need to return the form and you may proceed with processing the claim. |
