IHTM22101 - Cross references: summary

You must consider making a cross reference where the account indicates that the deceased had an interest in an unadministered estate ( IHTM22011) or where it appears that QSR ( IHTM22041) is due on the estate. The purpose is to note down essential facts in a concise form.

Thus, a cross-reference is made so that

• your file contains a clear note of the position
• all the information you need is recorded at your file
• the information is recorded in a standard format
• the first file does not have to be asked for repeatedly
• any queries that are necessary are highlighted.

( IHTM22102) will show you the information you need to include in a cross reference to enable you to quantify your deceased's entitlement.