IHTM13011 - Investigation of form IHT401: Pre-Grant

When a taxpayer wants to claim non-UK domicile they must submit an IHT400 with a form IHT401 attached to FACET. FACET then send all the papers submitted to the Pre-Grant section of FACET for consideration of the claim ( IHTM13012).

Pre-Grant will decide if non-UK domicile can be accepted, rejected, or referred to Technical Group.

Where the papers are marked “review after grant” any claims for exemption can be passed provisionally, and where appropriate, relief on the grounds of foreign domicile not claimed by the taxpayer may be offered provisionally by the Pre-grant Examiner.

If a Double Taxation Convention (IHTM27160) applies and foreign tax has not been paid or deemed paid the account must be assessed without regard to the Convention

In Scotland, P,C&S handles all pre-Confirmation Inventories where foreign domicile is claimed unless the estate does not exceed £5,000 gross. Any such Inventories are passed to Technical Group to consider the question of domicile and the extent to which the Inventory must be examined before Confirmation.

In Northern Ireland all foreign domicile cases are considered initially by the C2 manager of the Primary Compliance & Support team there. If the domicile at death is not straightforward, there will be consultation with the B2 or a C1 in the Compliance Group team, and with Technical Group if necessary, to decide the question of domicile and the extent to which the Account should be investigated before the grant.