IHTM34091 - FACET procedures: why are forms IHT 35 sent to FACET?
Caseworkers will refer an IHT 35 to you to check
- the sale price of the shares against the Extel Business Done range
- the purchase price of shares included in part 2 of the form IHT 35, and
- that any changes in holdings have been correctly taken into account.
In most cases these checks will take place as the result of a
mandatory referral (
IHTM34051). But caseworkers may also
refer the IHT 35 to you on a non-mandatory (
IHTM34052) basis for you to undertake
either a specific check on particular aspects of the claim or full
check.
You may also get form IHT 35s referred to confirm that
shares were suspended (
IHTM34097) at the date of death or
cancelled (
IHTM34097) at any time during the 12
months following the date of death.
