IHTM09101 - Investigating no-grant
cases: additional research and information gathering
When you have completed your initial research (
IHTM09100) you should consider what
further information may be of help to you. For example
- have you identified any other tax files (
IHTM09301) such as those of potential
beneficiaries that may be of help to you
- is there anyone else in the department
such as the Centre for Non-Residents (CNR) or Special Compliance
Office (SCO) (
IHTM36294) who may have information
about the deceased
- if your investigation suggests that the
deceased owned or transferred land and buildings the Land Registry
(
IHTM09311) or, in Scotland the Sasine
Register, or the VOA database (
IHTM09286) may help to corroborate this
information or you can consider asking the VOA (
IHTM23002) for an informal opinion of
value (
IHTM23060)
- details of all those named on the
electoral register (
IHTM09312) at the deceased or
transferor’s last known address.
If you think tax may be payable and the deceased owns land or
property in England, Wales or Northern Ireland you should ask DMB
about registering a land charge.
