If you need to write to the taxpayer to challenge the value
returned for the household goods or to raise any questions about
sales, disposals by the deceased during his lifetime etc, this will
constitute an enquiry (
IHTM29012) and the action taken needs
to be included on the enquiry plan (
IHTM29042).
However, you will not set up an enquiry if you refer to SAV
using the form Val70(chattels) and they advise you that no
questions need be raised.
