If you receive a letter from a taxpayer or agents which relates
in part to matters being dealt with by the IHT caseworker, you
should copy it to the IHT caseworker as soon as possible.
Similarly, if the taxpayer or agent mentions a general IHT matter
in a telephone call - e.g. that they would like an early revised
calculation of tax following an agreement - you should pass on the
message at once.
If you become aware of other matters which might affect the
amount of Inheritance Tax payable, you should also inform the IHT
caseworker. One example would be of gifts made within seven years
of a transferor's death which were not included on the Val 70 but
which are revealed on the Annual Return or are the subject of a CGT
valuation request. Gifts like this are obviously particularly
relevant if 100% Business Relief would not be due but you should
report all information you uncover to the IHT caseworker, even if
BR would be due.
| Additional Guidance: SVM150000 |
