On receipt of a referral, the DMB caseworker will open a Debt Management Case Plan ( IHTM38041), create a Taxpayer Profile ( IHTM38072) and consider independent protective action by
As the DMB caseworker, you should write to the taxpayer or their
agents to say that, due to concern over potential payment problems,
DMB has been asked to consider what further action may be
appropriate. As a result of that review you have registered a
charge against freehold or leasehold property or asked the
Inspector to postpone tax repayments etc.
You should also ask the taxpayer or their agents what they
are doing to ensure that there will be sufficient funds to pay the
IHT debt.
On receipt of the taxpayer's reply you should consider if any
action already taken to protect the interests of the Exchequer
might hinder their ability to pay. This will be relevant if the
taxpayer proposes to pay the tax due from the proceeds of sale of a
property or from mortgage that will be secured on a property that
is already subject to an HMRC charge.
In this situation you should consider removal of the charge.
However before that is initiated you need to be sure that the IHT
debt will be paid from the sale proceeds or the mortgage money.
The most effective way to achieve that objective is a
professional undertaking (
IHTM38027).
