IHTM29051 - Enquiry plans: when an enquiry plan is required

You must complete an on-line Enquiry Plan whenever you consider an enquiry in any death, lifetime or settlement file. The only exception is if the enquiry is opened for a penalty only. If, when considering the penalty aspect of a case, you decide that there are other points which warrant closer investigation, then you will have to complete a plan.

You must remember that your Enquiry Plan is a living document. It is not sufficient merely to draw up a detailed initial plan. You must update your plan, particularly the sections on “Strategy” and “Worthwhile in terms of yield” as you obtain and consider further information.

It is up to you how often you print out a hard copy of the Enquiry plan for your paper file. However on closing an enquiry you should ensure that a copy of the updated plan is on file.

A separate IHT Enquiry Notes form is available to record general information about the enquiry, quality reviews, Debt Management information, Other papers reviewed and a page on which to record adjustments to assets, liabilities, exemptions and reliefs. Use of the IHT Enquiry Notes form is optional.