IHTM34051 - PC&S/Compliance Group procedures: mandatory referrals to FACET

Before you refer a claim to FACET ( IHTM01023) you must first complete your own check ( IHTM34043) of the form IHT 35 ( IHTM34052) and note any follow-up action that you will need to take.

You must refer the claim for relief to FACET if any of the following apply

• the claimed loss is substantial
• the question in part 2 of form IHT 35 is answered ‘Yes’
• the answer to any of the questions in part 3 of form IHT 35 is ‘Yes’.

You should send the IHT 35 to FACET (without your file) and ask them using a form 516 to advise on the claimed loss. You should ensure that the date of death is clearly shown on either the IHT 35 or 516.

FACET will complete their check ( IHTM34053) of the claim and will either

• tell you what the allowable loss is (which will allow you to agree the claim ( IHTM34071) with the taxpayers), or
• ask you to make further enquiries ( IHTM34061).

In addition to making mandatory referrals, there may be other ( IHTM34052) circumstances when you may wish to refer a claim to FACET.