IHTM29053 - Enquiry plans - profile

This section is not to be used simply for repeating information available elsewhere but rather for putting facts into context and pulling all the relevant information together. It will incorporate for example details of the individual’s age, profession, marital status, surviving relatives and devolution of the estate. It will include evidence of tax planning/gifts and any tax history including previous enquiries, Back Duty settlements, SCO involvement. It should detail any overseas connections and interests in trusts. This is your starting point and will raise questions in your mind such as “Why did he or she do that?” It is your opportunity to step back and consider whether there are any significant gaps or omissions in the information you have to hand.