IHTM12031 – Investigating boxes 24 to 28 of the IHT400: general approach

You should generally assume unless you have reason to suspect otherwise that the information provided by the parties on the IHT400 is correct.

If questions 24 to 28 have not been completed correctly and in full then you should normally ask the taxpayers to answer the outstanding questions unless you have information in the will or elsewhere on the IHT400IHT400 to suggest that further enquiries will not result in additional tax. If the taxpayers have not followed the instruction ( IHTM12011) for attaching a copy of the will to the IHT400 you should write out, or telephone, for a copy will.

PC&S caseworkers should only ask for a copy Will if they are asked to do so by the risk assessors ( IHTM07100).

If you do need to ask for information that should have been supplied you should point out to the taxpayers that they have not provided the details requested in the formIHT400.

If a copy of an instrument of variation ( IHTM35011) or disclaimer ( IHTM35161) is attached to the IHT400 then you should consider the will in conjunction with the relevant instructions ( IHTM35000).