You should always be alert to the possibility of further
transfers made by the transferor, but not declared. Consider the
information in the IHT100 (
IHTM14051) in conjunction with other
correspondence and IHT400 (
IHTM10021) if delivered for indications
that there may be further lifetime transfers.
Consider the same points as you would if investigating a
form IHT403 (
IHTM14023).
