# IHTM18042 - Investigating forms IHT411 and IHT412: risk assessment

Before taking any action regarding green ink amendments ( IHTM18021) or referrals to other areas of the Office, you should bear in mind the Risk Assessment ( IHTM07100) procedures to consider whether to raise the amendments with the taxpayer.

(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
(This text has been withheld because of exemptions in the Freedom of Information Act 2000)

• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)
• (This text has been withheld because of exemptions in the Freedom of Information Act 2000)

A Val70 ( IHTM18151) will always be required to ask Shares and Asset Valuation ( IHTM18141) to consider unlisted shares.

• If the estate is not currently chargeable however, and this is the only outstanding matter, state this clearly on Val70 and
• ask the Valuer to consider whether the value of the shares is likely to cause the IHT nil rate band to be exceeded.