IHTM13012 - Investigation of form IHT401: Pre-Grant/DMB decisions

Where an IHT401 is submitted with a foreign domicile claimed, after FACET creates a file, it is referred to the Pre-Grant Section. This Section has to take a risk assessment decision as to whether to

1. accept the domicile,
   
   
2. investigate the domicile post-grant or
   
   
3. investigate the domicile pre-Grant.
   
   

This decision is based upon a combination of debt management and domicile factors. Debt management factors include: value of the World-wide estate, location of the personal representatives, availability of land charges. Domicile factors can include whether the deceased was born, lived and died abroad, or where they were born abroad and resided in the UK for a fixed period (which ended before the death and lasted no more than 10 years).

If the domicile can be accepted, Pre-Grant will endorse the front of the IHT400 with the words "Domicile agreed". That will be the end of the domicile question, unless other information subsequently arises which will lead HMRC to challenge it. Cases such as this should be referred to the Risk Assessors.

In cases where Pre-Grant cannot agree the domicile, they decide whether it should be investigated pre or post-Grant. This will be decided by the debt management factors. Where there is an acceptable debt risk, Pre-Grant endorse the IHT400 with the words "review after grant". The Grant is allowed, but Pre-Grant inform the parties that the domicile is to be considered later and, the file is referred to the Risk Assessors.

In cases where Pre-Grant cannot agree the domicile and, the debt management factors pose an unacceptable risk, then the file is referred to Technical Group to investigate Pre-Grant ( IHTM13013).