IHTM33041 - Procedures: raising enquiries

You may need to raise enquiries with the taxpayers if

• the form IHT 38 was not completed properly ( IHTM33031)
• your own investigation ( IHTM33033) of the details given in IHT 38 has uncovered discrepancies or there are issues that you need to clarify
• advice received from VOA ( IHTM23000) has revealed inconsistencies.

If possible you should try to raise all enquiries relating to the claim in one go. You may find that you can resolve matters more quickly by telephoning the taxpayer or agent.

If you are unable to resolve matters from the instructions in this manual you may have to consult TG ( IHTM33036). In some circumstances the instructions will ask you to refer to TG for advice before you write to the taxpayers.