Caseworkers will refer an IHT 35 to you to check
In most cases these checks will take place as the result of a
mandatory referral (
IHTM34051). But caseworkers may also
refer the IHT 35 to you on a non-mandatory (
IHTM34052) basis for you to undertake
either a specific check on particular aspects of the claim or full
You may also get form IHT 35s referred to confirm that shares were suspended ( IHTM34097) at the date of death or cancelled ( IHTM34097) at any time during the 12 months following the date of death.